Determinants of Occupational Fraud Among Public Sector Employees in Maldives: External Auditor’s Perspective

• Published in: Public Organization Review
• Main Author: Yusoff H.; Hoque M.N.; Waheeda M.; Kamal M.E.B.M.
• Format: Article
• Language: English
• Published: Springer 2024
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85196022244&doi=10.1007%2fs11115-024-00777-x&partnerID=40&md5=564f2b02347fbf48aa0da29d25b362f4

This study investigates factors driving occupational fraud in the Maldivian public sector, from the perspective of external auditors. Using survey data from 59 auditors associated with the Auditor General's Office, it employs quantitative analysis, including regression modeling. Results indicate work-related pressure and employee denial of responsibility significantly influence fraud, with internal control effectiveness inversely linked to fraud occurrence. Financial pressure emerges as the primary fraud driver, surpassing work-related pressure. These findings offer crucial insights for policymakers, organizational leaders, and auditors, informing targeted strategies to prevent and detect fraud effectively, thus enhancing organizational resilience against fraudulent activities in Maldivian governmental entities. © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2024.