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.