Development of the university fraud prevention disclosure index

Purpose - This paper aims to explain the development of fraud prevention disclosure index (FPDI) for Malaysian public universities. Design/methodology/approach - The paper reported a comprehensive review on fraud prevention and control plans of several international policies and of local and international universities. Findings - The final 8 categories and 100 items under review have been developed in an instrument, the proposed FPDI, to measure the level of commitment of public universities in preventing fraud. Research limitations/implications - The FPDI will serve as an evaluation tool to measure the level of commitment of public universities toward preventing fraud practices through disclosure practices. Social implications - The FPDI is hoped to inculcate anti-fraud culture amongst public universities and to promote accountability, widen and strengthen good organization’s ethics, create ethical work place environment and enhance corporate governance framework by instilling a culture of professional conduct that is free from corruption. Originality/value - This paper is among the first paper that develops the index specifically to measure the universities’ level of commitment to prevent fraud.