Journal of Human Values, Volume 28, Issue 3, Page 247-258, September 2022. Recently, there has been increasing growth in the use of substance amongst the youth especially in higher education institutions of Pakistan. Literature indicates the existence of self-deception in substance users through self-reports. However, a dearth of qualitative exploration leads us to investigate self-deception through lived experiences of students who use the substance. The aim of the current study is to explore the phenomenon of self-deception through in-depth semi-structured interviews. (...) Smith et al. interpretative phenomenological analysis was utilized as a method for data collection. The investigators deployed semi-structured interview guide designed through the interview protocol framework. Four themes that emerged from the data were denial, where users exhibited persistent denial from negative effects of the substance; overconfidence, an illusionary aspect of substance users through elevated self-esteem; rationalization, where substance users frequently rationalized their usage through multiple attributions, such as family environment, cultural beliefs and common practices. Moreover; and awareness about positive and negative consequences of substance use, which highlighted paradoxical nature of substance users that move to and from between negative and positive aspects of substance use. Findings suggest a progressive advancement towards the understanding of the phenomenon of self-deception through its prevalent forms in university students who use the substance. (shrink)

Considering the current global trend in the digital economy, Facebook commerce is an indispensable component of today’s digital commerce. The purpose of this research is to test the proposed model to validate current theories that evaluate the relationships between online trust and customer f-commerce usage intentions. It has also been proposed to improve usage intention by integrating the relationship between perceived value and trust in electronic commerce. The data was gathered using a structured questionnaire and analyzed with structural equation modeling. (...) In this study, gender has been discussed as a moderating factor. The findings describe the positive relationships that exist between antecedents of trust and user intentions toward f-commerce. Furthermore, according to the findings of the study, females are more concerned than males about developing their intentions to utilize f-commerce for online shopping. Theoretical and practical implications are also presented in this study. (shrink)

An extensive work has been done on corporate social responsibly practices that mainly emphasized the larger firms within developed nations. Nonetheless, still work is needed to observe the importance of CSRPs’ and ethical cultural practices in terms of sustainable competitive performance that garnered far less attention by the existing literature. This study explores the impact of CSRPs on SACP with the mediating role of ECL from SMEs of two emerging nations, i.e., China and Pakistan based on stakeholders’ theory and practices. (...) The results using SEM affirmed the positive linkages of CSRPs—environment responsibility, community responsibility, customers' responsibility, suppliers responsibility, employee responsibility, and Govt. rules & regulations’ responsibility —on SACP. It found that CSRPs have positive relationships with ECL whereas ECL further positively correlated with SACP in the context of both countries. The findings revealed the positive mediating influence of ECL between CSRPs and SACP, respectively. This study furnishes insightful information for management on how firms may achieve sustainable performance by incorporating ethical cultural practices and corporate social responsibility practices as the strategic tools. The study reports numerous implications for management together with lines for future directions. (shrink)

This paper is an attempt at re-examining the question of co integration and causality between money supply and inflation. As a first step we have used the statistical theory of integrated regresses to establish the time series properties of MI, M2, CPI and WPI economic series for Pakistan and then tested causality between money supply and inflation using Granger causality test. The result indicates that M,, M2, CPI and WPI are integrated of order one. Both M1 and M2 are co (...) integrated with CPI and WPI. The result also indicates that money supply cause inflation irrespective of whether it is represented by the CPI or WPI. It is also observed that inflation. cause changes in money supply, irrespective of whether it is measured as M1 or M2. (shrink)

The present study focused on this particular situation in which doctoral candidates become anxious, impatient, and disappointed while experiencing a prolonged delay in processing their dissertation during and after the submission. The researchers tend to explore doctoral candidates’ storied experiences they had while confronting such procedural barriers and delays. We undertook a narrative mode of inquiry to explore the events and storied experiences through interviewing doctoral candidates from public universities in the province of Punjab, Pakistan. Nine doctoral candidates were selected (...) through snowball sampling with the criterion of including those participants who were waiting for their external reviews at least for more than 1 year. From the narratives, the emergent themes include supervisors’ mutual relationships, the pressure of paper publication, lack of administrative support, external evaluation and follow-up and stress of delayed evaluation. The study has implications for relaxing procedural formalities during and after submission of a doctoral dissertation to facilitate students in the timely attainment of their doctoral degrees. (shrink)

The study aims to determine the role of personal factors, consumer social responsibility, and social marketing among meat anti-consumers. The study tests a model of anti-consumption using a sample of 597 participants from a cluster of young consumers through the distribution of the questionnaires in the Pakistani market. SEM employing the AMOS model for path relationships along with the Johnson-Neyman technique for moderation was mainly used. Results prescribe religiosity as the moderating driver of the anti-consumption of meat among young consumers (...) in Pakistan. Consumer social responsibility is a robust antecedent, while social marketing is significantly documented for sustainability motives. Consumers apprise the personal health and environmental domain as an auspicious component for meat anti-consumption. The study reveals social marketing motivations for anti-consumption that eventually steers marketers and policymakers in shaping the concerned strategies. Our study delivers new insights into food anti-consumption behavior that provides guidelines for policymakers who heed consumer eating behaviors. The study is among pioneer work that establishes the moderating role of religious motivations and meat anti-consumption behavior among Muslim consumers to acquire healthy wellbeing. (shrink)

Acute Myeloid Leukemia is a kind of fatal blood cancer with a high death rate caused by abnormal cells’ rapid growth in the human body. The usual method to detect AML is the manual microscopic examination of the blood sample, which is tedious and time-consuming and requires a skilled medical operator for accurate detection. In this work, we proposed an AlexNet-based classification model to detect Acute Myeloid Leukemia in microscopic blood images and compared its performance with LeNet-5-based model in Precision, (...) Recall, Accuracy, and Quadratic Loss. The experiments are conducted on a dataset of four thousand blood smear samples. The results show that AlexNet was able to identify 88.9% of images correctly with 87.4% precision and 98.58% accuracy, whereas LeNet-5 correctly identified 85.3% of images with 83.6% precision and 96.25% accuracy. (shrink)

Markets, just like states, are systems of governance. Their justification must therefore meet similar standards of moral scrutiny, despite the fact that their authority structure is impersonal. In order to argue for the role of markets as systems of governance that raise similar justificatory burdens, this book provides a philosophical account of market institutions. According to this view, shared social institutions define a framework for how members of a political community think and act toward one another, consistent with citizens respecting (...) themselves and one another as free persons, each entitled to guide their activities in light of their own judgments. The market is one of these shared institutions, so its rules must also be consistent with mutual respect as free persons. This perspective represents a fundamentally different way of thinking about economic life, which rejects both the view of economic actors as disconnected individuals in a state of nature and the view of economic actors as mere preference orderings that are inputs to a giant social welfare function. The book formulates a deeper framework for thinking about economic life, which can displace the familiar ideas that underpin contemporary neoliberalism and finance capitalism. In so doing, the book works out the implications of the idea that the burdens of equal citizenship extend to economic life, such that appropriately regulated markets and workplaces elicit and realize a system in which people respect one another as free. The book concludes with a defense of economic democracy, elements of which can be found under German codetermination. (shrink)

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

According to Palazzo and Scherer, the changing role of business corporations in society requires that we take new measures to integrate these organizations into society-wide processes of democratic governance. We argue that their model of integration has a fundamental problem. Instead of treating business corporations as agents that must be held accountable to the democratic reasoning of affected parties, it treats corporations as agents who can hold others accountable. In our terminology, it treats business corporations as “supervising authorities” rather than (...) “functionaries.” The result is that Palazzo and Scherer’s model does not actually address the democratic deficit that it is meant to solve. In order to fix the problem, we advocate removing business corporations from any policymaking role in political CSR and limiting participation to political NGOs and other groups that meet the standards we set out for a politically representative organization (PRO). (shrink)

The goal of responsible engineers is the creation of useful and safe technological products and commitment to public health, while respecting the autonomy of the clients and the public. Because engineers often face moral dilemma to resolve such issues, different engineers have chosen different course of actions depending on their respective moral value orientations. Islam provides a value-based mechanism rooted in the Maqasid al-Shari‘ah (the objectives of Islamic law). This mechanism prioritizes some values over others and could help resolve the (...) moral dilemmas faced in engineering. This paper introduces the Islamic interpretive-evaluative maxims to two core issues in engineering ethics: genetically modified foods and whistleblowing. The study aims primarily to provide problem-solving maxims within the Maqasid al-Shari‘ah matrix through which such moral dilemmas in science and engineering could be studied and resolved. (shrink)

It is almost a truism that political development is synonymous with the building of integrative institutions. The most important of these institutions is the political party. The political parties generally perform many manifest functions. Firstly, parties act as brokers of ideas, programmes and policies. In doing so, they articulate as well as aggregate the diverging interests of the country and help resolve cleavages within the nation. Secondly, they recruit support from all parts of the country and help elect political office-bear (...) ere. By developing machinery for the resolution of infra-party disputes, the parties help unite the people froth various regions from which they recruit their support arid develop a sense of identity among its supporters. She critical latent effect of these manifest functions of political parties is the creation of a high level of consensus and development and fostering of a national political culture. (shrink)

Philosophy &Public Affairs, Volume 48, Issue 1, Page 79-113, Winter 2020.

Criticism of Nurcholish Majid's thoughts on Islamic reform.

BackgroundOver the past few years, five domains of importance about the current state of bioethics in Saudi Arabia have shaped the perspective of most research: doctor-patient relationship, informed consent, do-not-resuscitate, organ donation, and transplantation, medical students’ knowledge and attitudes about medical ethics curriculum. This systematic review aimed to systematically identify, compile, describe and discuss ethical arguments and concepts in the best-studied domains of bioethics in Saudi Arabia and to present cultural, social, educational, and humane perspectives. MethodsSix databases were searched using (...) Boolean operators from December 2020–June 2021. The search and report process followed the statement and flowchart of preferred reporting items for systematic reviews and meta-analyses.ResutlsThe search resulted in 1651 articles, of which 82 studies were selected for a final review and assessment. There is a gradual increase in research, whereby a substantial increase was observed from 2017. Most of the published articles focused on ‘Organ Donation & Transplantation’ with 33 articles, followed by ‘Doctor-Patient Relations’ with 18 publications. Most of the published articles were from Central Province, followed by Western Province. The authorship pattern showed a collaborative approach among researchers. The thematic analysis of keywords analysis showed that ‘Saudi Arabia,’ ‘attitude PHC,’ ‘organ donation,’ ‘knowledge and education,’ and ‘donation’ have been used the most commonly.ConclusionThis systematic quantitative synthesis is expected to guide researchers, stakeholders, and policymakers about the strengths and gaps in knowledge and attitudes regarding medical ethics in Saudi Arabia, both among the general public and health professionals. (shrink)

The present study was conducted as part of a larger study that aimed to compare moral judgment competence and moral preferences among Pakistani students of public and private sector educational institutes and religious institutes and also to measure the pattern of development of moral judgment competence of students within these institutes. The validation study completed in two phases, during the 1st phase data were collected from the students of grade 8 to 16 from public sector schools and colleges of Rawalpindi (...) city. Very low mean c-score was observed, the test came out to be valid on preference hierarchy criterion but its validity on the cognitive-affective parallelism and Quasi- simplex structure criteria could not be established due to low c-scores of the sample. In the second phase an additional sample from one private sector and two public sector universities was collected. The analysis of the combined sample showed no significant improvement of c-scores. The test meets well the preference hierarchy criterion but on the other two criteria results remain inconclusive due to low variance in the sample. The low c-scores are explained on the basis of three assumptions; poor quality of education, dogmatic religiosity, and weak and instable political structure of Pakistani society. (shrink)

The efficiency argument for profit maximization says that corporations and their managers should maximize profits because this is the course of action that will lead to an ‘economically efficient’ or ‘welfare maximizing’ outcome. In this paper, I argue that the fundamental problem with this argument is not that markets in the real world are less than perfect, but rather that the argument does not properly acknowledge the personal sphere. Morality allows each of us a sphere in which we are free (...) to pursue our personal interests, even if these are not optimal from the social point of view. But the efficiency argument does not come to terms with this feature of social life. (shrink)

On Islamic ethics according to Hamka, an Indonesian ulama and writer.

The 2008 financial crisis exposed the dark side of the financial sector in the UK. It brought attention to the contaminated culture of the business, which accommodated the systemic malpractices that largely contributed to the financial turmoil of 2008. In the wake of the crisis there seems to be a wide consensus that this contaminated culture can no longer be accepted and needs to change. This article examines the ills of the UK financial market, more specifically the cultural contamination problem, (...) which was uncovered by the 2008 financial crisis, in order to explore its genesis and the suitable solutions for it. In this regard, the article analyses the ethical finance sector from theoretical and practical perspectives in order to assess its role in addressing the cultural contamination problem of the UK financial market. (shrink)

This chapter contains sections titled: Two Forms of Property‐Owning Democracy What Is Stability? Why Does It Matter? The Sense of Justice Participation in Public Life Three Distinctive Features of Rawls's View Democratic Corporatism and Participation Objections Conclusion References.

Two sample populations, one refugee and one resident, were studied. The frequencies of consanguineous marriages came out to be 49·8% and 55·4%, respectively, for the refugees and the residents. Caste endogamy was dominant both in the residents and the refugees. The mean coefficient of inbreeding was calculated to be 0·0303 for the refugee population and 0·0332 for the resident population samples. First cousin marriage was the dominant type of marriage in both samples; fathers daughter (FBD) marriage was more frequent among (...) the refugees while mothers daughter (MBD) marriage was more frequent among the residents. Education has no decreasing effect on the incidence of consanguineous marriages. A significant difference in the pattern of marriages in the refugees is observed after the Saur Revolution of 1979. (shrink)

Maqasid al-Shariah based Islamic bioethics is an Islamic bioethics concept which uses the objectives of the Shariah as its approach in analysing and assessing bioethical issues. Analysis based on maqasid al-Shariah based Islamic bioethics will examine any bioethical issues from three main aspects namely intention, method, and output or final goal of the studied issues. Then, the evaluation will be analysed from human interest hierarchy, inclusivity, and degree of certainty. The Islamic bioethics concept is a manifestation of dynamic Islamic jurisprudence (...) which can overcome new complex and complicated bioethical issues such as tri-parent baby technology issues. Therefore, this article will introduce and explain the concept of maqasid al-Shariah based Islamic bioethics and outline a general guidance of maqasid al-Shariah based Islamic bioethics to determine a maqṣad based on standards of human good or well-being and harm. (shrink)

As with many other countries, Malaysia is also developing and promoting biomedical research to increase the understanding of human diseases and possible interventions. To facilitate this development, there is a significant growth of biobanks in the country to ensure continuous collection of biological samples for future research, which contain extremely important personal information and health data of the participants involved. Given the vast amount of samples and data accumulated by biobanks, they can be considered as reservoirs of precious biomedical big (...) data. It is therefore imperative for biobanks to have in place regulatory measures to ensure ethical use of the biomedical big data. Malaysia has yet to introduce specific legislation for the field of biobanking. However, it can be argued that its existing Personal Data Protection Act 2010 has laid down legal principles that can be enforced to protect biomedical big data generated by the biobanks. Consent is a mechanism to enable data subjects to exercise their autonomy by determining how their data can be used and ensure compliance with legal principles. However, there are two main concerns surrounding the current practice of consent in biomedical big data in Malaysia. First, it is uncertain that the current practice would be able to respect the underlying notion of autonomy, and second, it is not in accordance with the legal principles of the PDPA. Scholars have deliberated on different strategies of informed consent, and a more interactive approach has recently been introduced: dynamic consent. It is argued that a dynamic consent approach would be able to address these concerns. (shrink)

The Heisenberg-Gabor uncertainty principle defines the limits of information resolution in both time and frequency domains. The limit of resolution discloses unique properties of a time series by frequency decomposition. However, classical methods such as Fourier analysis are limited by spectral leakage, particularly in longitudinal data with shifting periodicity or unequal intervals. Wavelet transformation provides a workable compromise by decomposing the signal in both time and frequency through translation and scaling of a basis function followed by correlation or convolution with (...) the original signal. This study aimed to compare the accuracy of predictive models in mental arithmetic in time and frequency domains. Analysis of the author's response time at mental arithmetic using a soroban was modeled for two periods, an initial period, and a return period both separated by an interval of 370 days. The median response times in seconds was longer for all tasks during the TI compared to the TR period, for addition [CTAdd 62 vs 50 s] and summation [CTSum 68 vs 57 s]. Response times were longer for errors regardless of the study period or task. There was an increasing phase difference for the addition and summation tasks during the TI period toward the end of the series 49.65o compared to the TR period where the phase difference between the two tasks was only 2.05o, indicating that both tasks are likely demonstrating similar learning rates during the latter study period. A comparison between time and time/frequency domain forecasts for an additional 100 tasks demonstrated higher accuracy of the maximum overlap discrete wavelet transform model, where the mean absolute percentage error ranged between 5.48 and 8.19% and that for the time domain models [autoregressive integrated moving average, generalized autoregressive conditional heteroscedasticity ] was 6.16–10.80%. (shrink)

It is evident that disunity is a reality wherever we look in the world today. Even within the Body of Christ there is a lack of unity that is appalling. The universal church needs to develop a greater urgency about it and at the same time, do more about it than most are doing. If the universal church comes to a realization that genuine Christian unity is already ‘an established reality and can progressively be realized and brought into the actualities (...) of life’, perhaps then the universal church would strive harder to create and maintain a sustainable Christian unity making it a ‘lived reality’. As a Reformed family, we believe in the creative and redemptive activity of God, inaugurated in Jesus Christ but not yet completed. The Kingdom of God is a present reality, which will be expressed anew in all its fullness. This is our Christian hope, which is fundamental to our Christian faith and Christian faith is expectant faith. The universal Church therefore must offer the image of a people who are mature in faith and capable of finding a meeting-point beyond denominational barriers and not the image of a people divided and separated because of ecclesiastical differences. It is hoped that the Global Christian Forum will continue to reflect that image. (shrink)

This study was part of a larger cross-national research project at the Norway’s University of Bergen, which involved participants from over 30 countries. This undertaking delves into developmental assets, creativity, and thriving, and the part they play in determining mental health. Thus, this study examined the developmental assets, creativity, thriving, and their importance to mental health in a sample of Malaysian emerging adults. This study was based on a sample of 394 undergraduate students, comprising 264 females and 130 males, ranging (...) between the ages of 18 and 26 years. Two subscales of the Reisman diagnostic creativity assessment were used to measure creativity. Meanwhile, thriving indicators of Search Institute were used to measure thriving while the short form of the mental health continuum for adolescents was used to measure mental health. An online Google form was used to collect data from university students enrolled in both public and private universities. The correlation analysis results revealed that all the variables were positively correlated to each other and that the relationship between development assets, creativity, thriving, and mental health ranged from weak to moderate. Multiple regression analysis produced four models that indicated that positive identity, support, creativity, and thriving have a significant influence on mental health among emerging adults. Further, analyses using the PROCESS procedure demonstrated significant indirect effects of positive identity and support on mental health through its effects on creativity and thriving. As such, it is our recommendation that mental health practitioners tailor their treatment approach to include positive identity, support, creativity, and thriving in their sessions with Malaysian emerging adults. (shrink)

Drawing on fiqh al-aqalliyyat, this article introduces a Muslim minorities curriculum and negotiates the notion of diasporicity as a process that signifies a community’s readiness to respond to its own cultural, religious and literacy practices. More specifically, first, I propose a Muslim minorities curriculum that is informed by diasporicity and fiqh al-aqalliyyat. Second, the article makes a distinction between diaspora and diasporicity. In what ways can diasporicity itself be conceptualized to advance Muslim education and what are the pedagogical implications? Third, (...) it identifies what I call dialectical constructs within fiqh al-aqalliyyat that are conducive to diasporicity, namely, qiyas, ijtihad, istihsan, and taysir. Additionally, this article explores contingency as an overlooked philosophical and pedagogical dimension, which advances intercultural and critical thinking skills. It conceptualizes a Muslim education that is attuned to the “curriculum-as-lived”; hence it develops an educational theory that validates diasporicity. (shrink)

Indonesian Buddhism has many sects such as Theravada, Mahayana, Buddhayana, Tantrayana, Maitreya, Tridharma, Kasogatan, Nichiren and so on. These sects historically come from the same source, the Buddha's teachings, but now they have differences in terms of doctrines and practices. This article analyses the differences with regard to their doctrines and beliefs in relation to the concept of God as required by the Indonesian Constitution. The discussion focuses on the debate among three sects, namely, Buddhayana, Theravada and Mahayana, about the (...) name and nature of God and sources of doctrines on which they rely. The research was conducted in Jakarta and Bogor which focused mainly on the organisation of Nichiren Shoshu Indonesia (NSI). The data were collected through book and document study, observations and interviews with NSI followers. Additional data was performed in Bandung in 2019 by interviewing Buddhayana and Theravada adherents. The research finds that Buddhayana was successful in formulating the concept of God based on an old manuscript, Sang Hyang Kamahayanikan, so that Buddhism has met constitutional requirements and eventually has been accommodated as one of the official religions. However, it has been challenged by both Theravada and Nichiren, which rely on other sources of doctrines. CONTRIBUTION: This article contributes to the theological discourse among Buddhist sects, which are rarely discussed by Buddhist scholars. Buddhist adherents in Indonesia not only have political responsibility as required by the Constitution, but also have a socio-ethical responsibility in terms of religious tolerance both within and outside other religions. (shrink)

Despite all its merits, the vast majority of critical attention devoted to colonialist literature restricts itself by severely bracketing the political context of culture and history. This typical facet of humanistic closure requires the critic systematically to avoid an analysis of the domination, manipulation, exploitation, and disfranchisement that are inevitably involved in the construction of any cultural artifact or relationship. I can best illustrate such closures in the field of colonialist discourse with two brief examples. In her book The Colonial (...) Encounter, which contrasts the colonial representations of three European and three non-European writers, M. M. Mahood skirts the political issue quite explicitly by arguing that she chose those authors precisely because they are “innocent of emotional exploitation of the colonial scene” and are “distanced” from the politics of domination.`1We find a more interesting example of this closure in Homi Bhabha’s criticism. While otherwise provocative and illuminating, his work rests on two assumptions—the unity of the “colonial subject” and the “ambivalence” of colonial discourse—that are inadequately problematized and, I feel, finally unwarranted and unacceptable. In rejecting Edward Said’s “suggestion that colonial power and discourse is possessed entirely by the colonizer,” Bhabha asserts, without providing any explanation, the unity of the “colonial subject .”2 I do not wish to rule out, a priori, the possibility that at some rarefied theoretical level the varied material and discursive antagonisms between conquerors and natives can be reduced to the workings of a single “subject”; but such a unity, let alone its value, must be demonstrated, not assumed. Though he cites Frantz Fanon, Bhabha completely ignored Fanon’s definition of the conqueror/native relation as a “Manichean” struggle—a definition that is not a fanciful metaphoric caricature but an accurate representation of a profound conflict.3 1. M. M. Mahood, The Colonial Encounter: A Reading of Six Novels , pp. 170, 171; and see p. 3. As many other studies demonstrate, the emotional innocence and the distance of the six writers whom Mahood has chosen—Joseph Conrad, E. M. Forster, Graham Greene, Chinua Achebe, R. K. Narayan, and V. S. Naipaul—are, at best, highly debatable.2. Homi K. Bhabha, “The Other Question—The Stereotype and Colonial Discourse,” Screen 24 : 25, 19.3. Frantz Fanon, The Wretched of the Earth, trans. Constance Farrington , p. 41. Abdul R. JanMohamed, assistant professor of English at the University of California, Berkeley, is the author of Manichean Aesthetics: The Politics of Literature in Colonial Africa. He is a founding member and associate editor of Cultural Critique and is currently working on a study of Richard Wright. (shrink)

Most theorists believe that when it comes to freedom, no economic system does better than laissez-faire capitalism the system may have other problems, but as far as freedom is concerned, laissez-faire is as good as it gets. The goal of this paper is to show that this view is mistaken. I begin by criticising two important contemporary conceptions of freedom, the libertarian and the liberal egalitarian conceptions, both of which support the dominant view. I then develop a better alternative, one (...) that I call the social democratic conception of freedom. Using this conception, I go on to show that an economic system that requires firms to have an internal structure that makes decision-making more transparent and responsive to the concerns of workers actually shows greater respect for freedom than laissez-faire capitalism does. (shrink)

This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem, we estimate our results using (...) a bivariate probit model. The new model estimates the effects of pressure, opportunity, and rationalization on the probability of fraud likelihood by disentangling the detection probability of fraud. Among several proxies used for pressure, our results suggest that aggressive tax reporting and financial difficulties increase the likelihood of fraud commission. In regard to opportunity, we find that dedicated institutional investors, independence of the board, effective audit committee, and the presence of a female on the board provide active monitoring and oversight in reducing fraud occurrence. Results for rationalization suggest that prior violations and frequent changes of external auditors increase the chances of fraud occurrence. This research offers possible insights to auditors, managers, and regulators to prevent, detect, and react to fraud. Specifically, it highlights the specific factors that may exacerbate the fraudulent intentions of firms. (shrink)