Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers

• Published in: Journal of Financial Crime
• Main Author: Mohd Razmin M.A.R.; Mohamad A.; Zakaria M.
• Format: Article
• Language: English
• Published: Emerald Publishing 2024
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85191159699&doi=10.1108%2fJFC-11-2023-0292&partnerID=40&md5=8991b336d455a2b04b5918e79622190c

Purpose: This study aims to investigate the factors that influence asset misappropriation fraud among police officers in the Internal Security and Public Order (Malay: Keselamatan Dalam Negeri dan Ketenteraman Awam [KDNKA]) Department, Royal Malaysian Police (RMP). Design/methodology/approach: Primary data were collected from a questionnaire-based survey and the data were analysed using descriptive analysis, correlation analysis and multiregression. Findings: The element of pressure was found to have a negative relationship with asset misappropriation fraud. This result shows the uniqueness of the KDNKA Department in the RMP. The other three elements are found to have a significant positive relationship with asset misappropriation fraud. Practical implications: This study’s findings can aid academicians in gaining a better understanding of the literature surrounding fraud diamond theory and aid the policymakers in recognizing the signs and possibilities of asset misappropriation fraud in public agencies. Originality/value: To the best of the authors’ knowledge, this is the first study that uses the KDNKA Department which is the second largest department in RMP as a population in fraud study. © 2024, Emerald Publishing Limited.