TUAN ZAFIERAH BINTI TUAN ZAINAZOR Universiti Sultan Zainal Abidin
This study examines the influence of financial distress and corporate tax reporting on financial fraud among consumer product companies in Malaysia. Financial fraud has become a growing concern due to its impact on investor confidence, corporate transparency, and market stability. Firms experiencing financial difficulties may face pressure to sustain performance expectations, while aggressive tax reporting practices may indicate irregular financial behaviour. Using panel data, this study investigates the relationships among financial distress, tax reporting, and financial fraud over a selected period. The findings are expected to provide regulators, investors, and auditors with early warning indicators of fraudulent financial reporting practices.