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...
Published in: | ENVIRONMENT-BEHAVIOUR PROCEEDINGS JOURNAL |
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Main Authors: | , , , |
Format: | Proceedings Paper |
Language: | English |
Published: |
E-IPH LTD UK
2024
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Subjects: | |
Online Access: | https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001284873300034 |
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. |
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ISSN: | 2398-4287 |
DOI: | 10.21834/e-bpj.v9iSI22.5873 |