The effect of pressure, opportunity, and rationalisation on asset misappropriation in public organisations: Evidence from emerging markets

This study aims to analyse the factors affecting asset misappropriation from the Fraud Triangle Theory perspective: pressure, opportunity, and rationalisation. Pressure, the first facet, is dissected into financial and non-financial strains, including the taxing burden of work. To represent opportun...

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Bibliographic Details
Published in:Journal of Asian Scientific Research
Main Author: Ariffin N.A.M.; Hasnan S.; Ali M.M.; Harymawan I.
Format: Article
Language:English
Published: Asian Economic and Social Society 2023
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180681656&doi=10.55493%2f5003.v13i4.4943&partnerID=40&md5=d24495a595e72d78fd32f8788c0a34ea