Sentiment Analysis and Position Taking of Corporate Governance “Best Practices”

Mark Lokanan was awarded Research and Professional Development funding to explore the structural relationship of institutions in relation to combating fraud through corporate governance systems.

The regular occurrence of fraud represents a scenario where corporate governance systems are far removed from detecting and preventing fraud risks. To advance an explanation of acts of fraud, the regulatory apparatus need to make a more significant effort to understand how individuals come to be exposed to the institutional context and the moral perception-choice process conducive to fraud. Through a case study approach, this paper argues that for corporate governance frameworks to be effective, regulators must consider the wider structural relationship between institutions, actors, and their behaviour.