State-of-the-Art Theories and Empirical Evidence Selected Papers fro
This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Re
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theArt Theories and Empirical Evidence Selected Papers from the 6th International Conference on Governance, Fraud, Ethics, and Social Responsibility
State-of-the-Art Theories and Empirical Evidence
Roshima Said Noor Zahirah Mohd Sidek Zubir Azhar Khairul Anuar Kamarudin •
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Editors
State-of-the-Art Theories and Empirical Evidence Selected Papers from the 6th International Conference on Governance, Fraud, Ethics, and Social Responsibility
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Editors Roshima Said Universiti Teknologi MARA Kedah Malaysia
Zubir Azhar Universiti Sains Malaysia Penang Malaysia
Noor Zahirah Mohd Sidek Universiti Teknologi MARA Kedah Malaysia
Khairul Anuar Kamarudin Universiti Teknologi MARA Kedah Malaysia
ISBN 978-981-10-6924-6 ISBN 978-981-10-6926-0 https://doi.org/10.1007/978-981-10-6926-0
(eBook)
Library of Congress Control Number: 2017955275 © Springer Nature Singapore Pte Ltd. 2018 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Printed on acid-free paper This Springer imprint is published by Springer Nature The registered company is Springer Nature Singapore Pte Ltd. The registered company address is: 152 Beach Road, #21-01/04 Gateway East, Singapore 189721, Singapore
Preface
In light of rapid development in the global financial market, both investors and market players tend to partake in high risks and unwarranted investments and other commercial activities. As such, a powerful mechanism to ensure resilience and stability within the financial construct is urgently required. Addressing the current issues requires ongoing research and development of new ideas and solutions. This compilation of state-of-the-art research work is intended to serve this purpose. The book is segmented into four main parts—ethics and governance, audit, accounting fraud, and sustainability. The first part discusses the state-of-the-art issues in ethics and governance that are structured in fi
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