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

QR Code

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...

Full description

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:	Environmental Sciences & Ecology
Online Access:	https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001284873300034

Similar Items

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

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

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)

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

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

Intention to Become Whistleblowers: Moderated by Religiosity
by: Nustini Y.; Zullaekha R.N.; Suffian M.T.M.
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 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)

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)

Factors influencing asset misappropriation in financial institutions: The application of fraud diamond theory
by: Isa F.H.M.; Alias N.; Ali M.M.; Haron N.H.; Sadique R.B.M.; Johan N.
Published: (2024)

Determinants of Occupational Fraud Among Public Sector Employees in Maldives: External Auditor’s Perspective
by: Yusoff H.; Hoque M.N.; Waheeda M.; Kamal M.E.B.M.
Published: (2024)

The effect of attitude towards behaviour, local wisdom culture, whistleblowing intention on fraud prevention
by: Marota R.; Rosnidah I.; Johari R.J.
Published: (2024)

Fraud awareness, information accountability and sustainable competitive advantage: governance moderation and capacity for accessing financing mediation
by: Tarjo T.; Anggono A.; Haryadi B.; Mahya L.; Sakti E.; Said J.
Published: (2024)

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

Determinants of procurement fraud occurrence among public officials: Evidence from emerging economy
by: Mohd-Hassan M.S.; Haji-Abdullah N.M.; Hasan S.J.; Mohamed Z.; Muda I.; Yaacob Z.
Published: (2024)

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

Exploring Theories for Enhancing School Children's Path to Success as Entrepreneurs: A proposed systematic review
by: Aziz, et al.
Published: (2024)

Fraud prevention disclosure on Malaysian public universities’ websites
by: Madi N.; Joseph C.; Rahmat M.; Janang J.T.; Haji Omar N.
Published: (2021)

Car Grant Fraud Prevention using Ethereum Blockchain
by: Nasirudin M.A.; Abdullah E.; Shariff K.K.M.; Ali M.S.A.M.; Nordin M.K.; Yassin I.M.
Published: (2023)

Combating Corporate Fraud Through the Lens of Corporate Governance in Malaysia
by: Girau E.A.; Kee D.K.H.A.; Jomitin B.; Abidin S.Z.; Bujang I.
Published: (2024)

Predicting automobile insurance fraud using classical and machine learning models
by: Nordin S.-Z.S.; Wah Y.B.; Haur N.K.; Hashim A.; Norimah R.; Jalil N.A.
Published: (2024)

Tax fraud risk judgment: The lens of tax auditors and tax investigators
by: Khalid N.H.; Sanusi Z.M.
Published: (2024)

Analysis of Audit Competencies and Internal Control on Detecting Potential Fraud Occurrences
by: Solichin M.; Sanusi Z.M.; Johari R.J.; Gunarsih T.; Shafie N.A.
Published: (2022)

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness
by: Dewi, et al.
Published: (2024)

Environmental, Social, and Governance (ESG) Fraud: A bibliometric study and systematic literature review
by: Tarjo T.; Anggono A.; Said J.; Sakti E.
Published: (2024)

An evaluation of nature-inspired optimization algorithms and machine learning classifiers for electricity fraud prediction
by: Kamaruddin A.S.; Hadrawi M.F.; Wah Y.B.; Aliman S.
Published: (2023)

The role of e-purchasing in government procurement fraud reduction through expanding market access
by: Zahra F.; Abdullah M.I.; Din M.; Thahir H.; Harun H.; Ali J.K.
Published: (2021)

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)

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness
by: Dewi N.S.; Said J.; Faiza S.N.; Julian L.
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)

ROLE OF CODE OF ETHICS IN BUILDING A FRAUD-RESILIENT ORGANIZATION: THE CASE OF THE DEVELOPING ECONOMY
by: Johari R.J.; Rosnidah I.; Talib N.A.; Helmi I.M.
Published: (2022)

The effects of tone at the top and professional skepticism on fraud risk judgment among internal auditors in Indonesia
by: Julian L.; Johari R.J.; Said J.; Wondabio L.S.
Published: (2021)

Tourists' intention to visit green hotels: building on the theory of planned behaviour and the value-belief-norm theory
by: Fauzi M.A.; Hanafiah M.H.; Kunjuraman V.
Published: (2024)

Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors
by: Mat Ridzuan N.I.; Said J.; Razali F.M.; Abdul Manan D.I.; Sulaiman N.
Published: (2022)

The Effects of Religiosity in Ads Toward Brand Image
by: Harun M.F.; Fadly F.V.A.M.; Abdullah N.N.N.; Albakry N.S.
Published: (2023)

Consumer Boycott: The Effect of Religiosity and Consumer Attitudes
by: Abdullah Z.; Anuar M.M.; Noor M.N.A.
Published: (2024)

Role of Entrepreneurial Education, Family Background, Attitude and Self Efficacy in Determining Students’ Entrepreneurial Intention: The Moderation and Mediation Approach
by: Santhanamery T.; Shafie D.I.; Song S.-I.; Khalid N.A.
Published: (2023)

Moderating ability of item response theory through prior guessing parameter
by: Leong S.H.; Ling S.E.; Mahdi R.
Published: (2013)

SIW circular cavity single mode filter with triangle probe
by: Nordin S.A.; Salleh M.K.M.; Khan Z.I.; Wahab N.A.; Noh L.; Yusoff Z.M.
Published: (2018)