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...
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 |
Similar Items
-
Determinants of asset misappropriation in small and medium enterprises: Evidence from Malaysia
by: Talib S.A.; Hasnan S.; Hussain A.R.M.; Ali M.M.; Ismail R.F.
Published: (2024) -
Factors influencing asset misappropriation in financial institutions: The application of fraud diamond theory
by: Isa F.H.M.; Alias N.; Ali M.M.; Haron N.H.; Sadique R.B.M.; Johan N.
Published: (2024) -
Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia
by: Tarjo T.; Anggono A.; Alim M.N.; Said J.; Mohd-Sanusi Z.
Published: (2024) -
Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia
by: Tarjo, et al.
Published: (2024) -
Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers
by: Mohd Razmin M.A.R.; Mohamad A.; Zakaria M.
Published: (2024)