MANAGEMENT AND ACCOUNTING REVIEW

 


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Volume 15 No. 1, June 2016

 

ARTICLE INFO
Article History:
Received: 20 October 2015
Accepted: 31 March 2016
Published: 23 June 2016

MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 15 NO. 1, JUNE 2016

Corruption: A Comparison between Singapore and Malaysian Legal Regime

Halil Paino1, Khairul Anuar Abdul Hadi1 and Nafsiah Mohamed2
1Accounting Research Institute,
Universiti Teknologi MARA Pahang, Malaysia
2Accounting Research Institute,
Universiti Teknologi MARA, Malaysia

ABSTRACT
Corruption is a global problem. Without effective legal regime, corruption would cost economic, political, and social instability. Based on the International Transparency perspective index on corruption, Singapore ranked 8th as less corrupt nation and scored 85 out of 100 based on the transparency index. These data show Singapore as a leading country in fighting corruption in South East Asia region. Therefore, this paper intends to examine the legal regime in Malaysia and Singapore in order to identify the legal gap and propose an improvement and comprehensive legal framework against corruption.

Keywords: Corruption, Singapore, Malaysian legal regime

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