Proposing Religiosity as a Moderating Variable to Determine Factors in Fraud Intention from the Fraud Triangle Theory Perspective

The fraud scandals in Malaysia among public servants provide a chance to understand why fraudsters could be motivated to commit fraud. The purpose of the paper is to review and propose religiosity as a moderating variable in determining the influence of each element of the Fraud Triangle Theory (pre...

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Bibliographic Details
Published in:ENVIRONMENT-BEHAVIOUR PROCEEDINGS JOURNAL
Main Authors: Fauzi, Nur Afiqah Muhamad; Rahim, Memiyanty Abdul; Lokman, Asmidar
Format: Proceedings Paper
Language:English
Published: E-IPH LTD UK 2024
Subjects:
Online Access:https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001284873300034
Description
Summary:The fraud scandals in Malaysia among public servants provide a chance to understand why fraudsters could be motivated to commit fraud. The purpose of the paper is to review and propose religiosity as a moderating variable in determining the influence of each element of the Fraud Triangle Theory (pressure, opportunity, and rationalisation) on fraud intention. This paper will give contributions in terms of reasons for religiosity as a moderating variable for understanding fraud intention among public service in Malaysia.
ISSN:2398-4287
DOI:10.21834/e-bpj.v9iSI22.5873