Özet:

Purpose: The purpose of the study is to investigate the supposed role of corporate governance in reducing and detecting the level of incidence of fraud. Design/methodology/approach: study applied a qualitative method approach which uses a case study to congregate data and compare Denmark with Malaysia to analyse the data. Findings: The study came up with important results highlighting the effective role of the participants of corporate governance like the board of directors and the audit committee that contributed to supporting corporate governance which in turn led to reducing the incidence of fraud. Furthermore, results demonstrated the compliance of the companies in both Denmark and Malaysia with the corporate governance codes. Likewise, these countries seem to understand the seriousness of fraud and corruption threats. Malaysia has taken into account the cultural and environmental factors when making the recommendations of corporate governance. The results confirmed that the Danish companies and the managers of the bodies followed the codes, dealing with all employees equally. Therefore, these results confirm the role of good corporate governance in reducing fraud. Originality: This research concentrates on the role of the corporate governance literature in developing the states regulations, particularly with regard to adopting good corporate governance in preventing and reducing fraud. Therefore, this research may provide valuable contribution to the field of corporate governance, to academics and researchers and to developing countries. Moreover, this research can be considered as a guide for the interested parties such as companies and governments as well as academics in universities and professional bodies when conducting further research studies on corporate governance and its role in reducing fraud.

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