The influence of institutional and contingency factors on the adoption of forensic accounting by anti-corruption agencies: A proposed framework

The increasing concern over corruption in developing countries has been associated with the inability of Anti-Corruption Agencies (ACAs) to tackle corruption. The ineffectiveness of these ACAs is said to be influenced by several factors including the underutilization of forensic accounting in fraud...

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Bibliographic Details
Main Authors: Umar, Ibrahim, Samsudin, Rose Shamsiah, Mohamed, Mudzamir
Format: Article
Language:English
Published: Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2016
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/25834/7/1-10.pdf