Factors influencing asset misappropriation in financial institutions: The application of fraud diamond theory

QR Code

Factors influencing asset misappropriation in financial institutions: The application of fraud diamond theory

Fraud cases in financial institutions have increased globally in recent years and Malaysia is no exception. Internal actors committed the most frauds, causing 69% of organisations to suffer from their actions, as compared to only 17% organisations dealing with frauds caused by external actors. Movin...

Full description

Bibliographic Details
Published in:	Edelweiss Applied Science and Technology
Main Author:	Isa F.H.M.; Alias N.; Ali M.M.; Haron N.H.; Sadique R.B.M.; Johan N.
Format:	Article
Language:	English
Published:	Learning Gate 2024
Online Access:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85205690272&doi=10.55214%2f25768484.v8i5.1670&partnerID=40&md5=74a93df2ca47966a3013e59496ea9fee

Similar Items

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)

Developing Pathway towards Fraud Prevention in an Organization: The Application of Levers of Control and Fraud Diamond Theory
by: Haron N.H.; Alias N.; Mat T.Z.T.; Ali M.M.
Published: (2023)

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)

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)

Occurrences of occupational fraud in financial institutions
by: Haroon A.; Mohamad M.; Nahar H.S.; Yahya N.
Published: (2024)

The effect of pressure, opportunity, and rationalisation on asset misappropriation in public organisations: Evidence from emerging markets
by: Ariffin N.A.M.; Hasnan S.; Ali M.M.; Harymawan I.
Published: (2023)

Financial pressure and related party transactions on financial statement fraud: fraud triangle perspective
by: Hudayati A.; Nisa T.K.; Sanusi Z.M.
Published: (2022)

Financial fraud: Data mining application and detection
by: Aziz N.H.A.; Zakaria N.B.; Mohamed I.S.
Published: (2014)

Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry
by: Said J.; Alam M.M.; Ramli M.; Rafidi M.
Published: (2017)

Proposing Religiosity as a Moderating Variable to Determine Factors in Fraud Intention from the Fraud Triangle Theory Perspective
by: Fauzi, et al.
Published: (2024)

Detecting Potential Financial Statement Fraud Using the Fraud Pentagon Analysis: Evidence from Indonesia
by: Puspaningsih A.; Zulfikri M.; Suwaldiman; Sanusi Z.M.
Published: (2024)

Financial optimization modeling on asset liability management with weighted goal programming
by: Wijayanti H.; Supian S.; Chaerani D.; Shuib A.
Published: (2024)

Financial optimization modeling on asset liability management with weighted goal programming
by: Wijayanti, et al.
Published: (2024)

THE INFLUENCE OF FRAUD TRIANGLE FACTORS ON REAL EARNINGS MANAGEMENT
by: Hasnan S.; Othman N.; Hussain A.R.M.; Ali M.M.
Published: (2022)

Predicting likelihood of fraud among financial distressed firms in Malaysia using textual analysis
by: Marzuki M.M.; Nasir S.A.M.; Zain S.F.M.; Mangsor N.S.M.N.
Published: (2024)

Applying the Double Diamond Model to Enhance Service Design in Urban Family Kitchens
by: Wang C.; Abidin S.Z.; Toyong N.M.P.
Published: (2024)

Financial Efficiency of Microfinance Institutions in the Event of Pre and Post Financial Crisis
by: Zainal N.; Bakri M.H.; Sanusi Z.M.; Razak N.A.; Roslan S.; Harjito D.A.
Published: (2022)

Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory
by: Muhammad K.; Ghani E.K.; Ilias A.; Ibrahim M.A.; Jamil N.N.; Anwar N.A.M.; Razali F.M.
Published: (2024)

Fraud intention and machiavellianism: An experimental study of fraud triangle
by: Utami I.; Astiti Y.W.; Mohamed N.
Published: (2019)

Financial and government factors involved in tax avoidance: Evidence in financial institutions of Indonesia
by: Putri V.R.; Zakaria N.B.; Said J.
Published: (2024)

The Influence of Professional Skepticism on Fraud Detection: The Case of Malaysian Non – Big 4 Auditors
by: Nazri S.N.F.S.M.; Zahba I.H.; Zolkaflil S.; Zainuddin N.
Published: (2023)

Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective
by: Sham A.M.; Muhammad K.; Ghani E.K.; Sukmadilaga C.
Published: (2023)

The Effects of Diamond Cutout Size and Fibre Orientation on the Failure Behaviour of Graphite Epoxy and Glass Epoxy Composite Laminates
by: Yusof Y.; Norazllan M.Z.; Azman N.A.N.; Mahmud J.
Published: (2022)

Risk minimisation using options and risky assets
by: Maasar M.A.; Roman D.; Date P.
Published: (2022)

Staff Retention among Employees in Malaysian Financial Institutions
by: Mustafa, et al.
Published: (2024)

Study on particle size and field effect with sp2/sp3 ratio of hydrogenated diamond-like carbon
by: Biswas H.S.; Mondal A.; Mandal P.; Maiti D.K.; Poddar S.; Sheikh Mohd Ghazali S.A.I.
Published: (2023)

Genre Analysis of Risk Management Reports by an Islamic Financial Institution in Malaysia
by: Aziz R.A.; Abas N.; Yusob K.F.; Yusof N.M.
Published: (2022)

Machine learning in predicting whistle-blowing intention of academic dishonesty with theory of planned behaviour
by: Masrom S.; Samad N.H.A.; Rahman R.A.; Fatzel F.H.M.; Shamsudin S.M.
Published: (2023)

Financial development, institutions, and economic growth nexus: A spatial econometrics analysis using geographical and institutional proximities
by: Ahmad M.; Law S.H.
Published: (2024)

Challenges for financial institutes in implementing robust customer due diligence in Pakistan
by: Sultan N.; Mohamed N.
Published: (2023)

The adoption factors of two-factors authentication in blockchain technology for banking and financial institutions
by: Basori A.A.; Ariffin N.H.M.
Published: (2022)

Regulation, supervision and social and financial efficiency of microfinance institutions in ASEAN-5 countries
by: Zainal N.; Kamarudin F.; Hook L.S.; Bakri M.H.; Sufian F.; Nassir A.M.
Published: (2020)

Impact of Women Borrowers Culture on the Financial Efficiency of Microfinance Institutions in ASEAN-4 Countries
by: Murdiati E.; Zainal N.; Syarifudin A.; Sanusi Z.M.; Rodzi Z.M.
Published: (2023)

Social Globalisation and Efficiency of Microfinance Institutions Nexus: Empirical Evidence on Financial and Social Efficiency
by: Hussain H.I.; Kamarudin F.; Mohamad Anwar N.A.; Sufian F.; Ali A.; Saudi M.H.
Published: (2022)

Gold characteristics as safe haven and assets diversification for Sharia stocks in Indonesia
by: Rusmita S.A.; Filianti D.; Mayasani E.N.; Samad K.A.
Published: (2024)

A preliminary study on credit risk management strategies of selected financial institutions in malaysia
by: Ho C.S.F.; Yusoff N.I.
Published: (2009)

The role of zakat distribution on the sustainability of gharimin (genuine debtors) in Islamic financial institutions in Malaysia
by: Yamaludin S.M.; Syed Alwi S.F.; Rosman R.; Khamis M.R.
Published: (2024)

Challenges in Land Title Issuance for Water Assets in the Restructured Water Services Industry
by: Ghani A.A.; Yunus N.M.; Sukereman A.S.
Published: (2023)

The Analysis Level of Optimism that Influence Investor’s Risk Tolerance in Asset Allocation; [Analisis Tahap Optimisme yang Mempengaruhi Toleransi Risiko Pelabur dalam Peruntukan Saham]
by: Abidin S.N.Z.; Jaaman S.H.; Bakar A.S.A.
Published: (2023)