Determinants of financial reporting fraud intention among accounting practitioners in the banking sector

Awang, Yunita; Ismail, Suhaiza

doi:10.1108/ijoes-05-2017-0080

Cited by 30 publications

(37 citation statements)

References 58 publications

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“…model provides a more comprehensive approach of investigating fraud determinants, the five factors are by no means exhaustive in explaining why individuals engage in fraud. Empirically, some existing studies have also found the effect of ethical values of an individual be particularly relevant in the fraud determinants discourse (Awang and Ismail, 2017;Mintz, 2006;Said et al, 2017). This study, therefore, includes ethical values as a controlling variable.…”

Section: Egomentioning

confidence: 97%

“…Findings from these studies suggest that people engage in fraudulent acts because they do not have ethical values or they do not respect the ethical codes at their workplaces. However, individuals with strong ethical beliefs hardly commit fraud (Awang and Ismail, 2017;Mintz, 2006;Said et al, 2017). Hence, the study hypothesizes that:…”

Section: Ethical Values and Asset Misappropriationmentioning

confidence: 99%

See 1 more Smart Citation

Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls

Koomson

Owusu

Bekoe

et al. 2020

JFC

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Purpose This paper aims to investigate the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate assets at the workplace. Relying on the most recent theory on fraud (the stimulus/pressure, capability, opportunity, rationalization and ego (S.C.O.R.E. model) as the theoretical basis, the study examines the effect of pressure, rationalization, capability, opportunity/strength of internal control system and ego on asset misappropriation at the workplace while controlling for the effect of ethical values. Design/methodology/approach A total of 883 valid responses from individuals working in various organizations in Ghana were collected by means of a self-administered questionnaire. The hypothesized relationships of the study were tested by means of a structural model analysis using the partial least square based structural equation modelling technique. Findings Results from the structural model analysis demonstrate that individuals misappropriate assets at their workplace due to pressures they face, their ability to rationalize their actions as not wrong, their capabilities and their egos. The results, however, indicate that the extent to which an individual will misappropriate asset depends, to a large extent, on the person’s perception of the strength of internal control mechanisms at the workplace. The findings of the study make significant contributions to the fraud discourse. Originality/value Theoretically, the study is among the first to provide empirical support for the applicability of the S.C.O.R.E. model in the fraud literature. Again, this study extends knowledge on occupational fraud literature by examining an area that has received the least research attention: asset misappropriation. The study also highlights the important role of internal controls in reducing the occurrence of asset misappropriation at the workplace.

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Section: Egomentioning

confidence: 97%

Section: Ethical Values and Asset Misappropriationmentioning

confidence: 99%

Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls

Koomson

Owusu

Bekoe

et al. 2020

JFC

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“…Meanwhile, referring to some of the previous research, there were not many kinds of research related to whistleblowing intentions in the banking industry. Based on research by Awang & Ismail (2018), employees who play a role in the financial reporting process in banks in Malaysia showed a high intention to commit fraud.…”

Section: Theory Of Planned Behavior and Whistleblowing Intentionmentioning

confidence: 99%

“…Meanwhile, according to Ajzen (1991) to explain the actual behavior of individuals, what can be done is to identify the intention or tendency of individuals to display such behavior. Awang & Ismail (2018) also said that to observe actual behavior is a highly tough thing to be done. Therefore, behavior can be identified by observing the potential of its occurrence.…”

Section: Introductionmentioning

confidence: 99%

Theory of planned behavior and whistleblowing intention

Tarjo

Suwito

Aprillia

et al. 2019

Jurnal Keuangan Dan Perbankan

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This research examined the theory of planned behavior (TPB) as predictor whistleblowing intention. According to TPB, it is difficult to posit whistleblowing as actual behavior. Whistleblowing is more suited to be posited as intention. Intent means the likelihood of actual behavior occurred. We examined attitude, subjective norms, and perceived behavioral control as TPB variables. We also investigated a few control variables such as colleagues support, organizational support, and fear of retaliation. The online survey was conducted in obtaining data by a web-based questionnaire. Participants of this survey were employees of regional owned east java bank. The number of respondents was 112 employees from all departments and units. Validity, reliability, regression, and path analysis were used in testing research instrument and several hypotheses. The result showed that attitudes and subjective norms as TPB variables have a significant impact on whistleblowing intention. However, perceived behavioral control does not affect whistleblowing intention. While, among several control variables, only fear of retaliation that has a significant effect on whistleblowing intention. Furthermore, this study also found empirical evidence that knowledge and subjective norms have an indirect effect on whistleblowing intention through attitudes. This research suggests that regional owned east java bank should provide an environment and channels to support whistleblowing within effectively, especially through protection and/or reward systems, or etc.

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“…Sebuah hasil penelitian menyatakan bahwa sikap terhadap perilaku berpengaruh signifikan terhadap kecenderungan kecurangan laporan keuangan. Apabila sikap individu cenderung positif terhadap kecurangan laporan keuangan dan ia merasa bahwa perilaku tersebut adalah benar walaupun melanggar prinsip akuntansi dan norma subjektif, kemungkinan besar perilakunya akan mengarah pada pelanggaran tersebut (Awang, Abdul Rahman, & Ismail, 2019;Awang & Ismail, 2018). Hal semacam ini dapat terjadi dikarenakan sikap individu menentukan persepsi dan niatan individu mengenai suatu hal dan cara ia berperilaku (Mahyarni, 2013).…”

Section: Sikap (Attitude) Individuunclassified

Pengaruh Komite Audit Independen, Pengendalian Internal, dan Sikap terhadap Fraudulent Financial Reporting dengan Budaya Etis Organisasi sebagai Variabel Pemoderasi

Putri

Saud

2021

RABIN

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Latar Belakang:Secara statistik, persentase kasus kecurangan laporan keuangan di Indonesia maupun secara global memang jauh lebih kecil daripada kecurangan-kecurangan lainnya. Namun, apabila dilihat dari dampak yang diakibatkan, kerugian yang timbul akibat adanya kasus kecurangan laporan keuangan ini jauh lebih besar dibandingkan kecurangan lainnya. Maka dari itu, diperlukan penelitian mengenai faktor-faktor yang dapat memicu karyawan untuk melakukan kecurangan laporan keuangan dengan memerhatikan aspek internal, eksternal perusahaan maupun dari individual karyawan.Tujuan:Penelitian ini bertujuan untuk menganalisis pengaruh komite audit independen, pengendalian internal, dan sikap (attitude) terhadap fraudulent financial reporting dengan budaya etis organisasi sebagai variabel pemoderasi.Metode Penelitian:Metode penelitian yang digunakan pada penelitian ini adalah primer kuantitatif dengan subjek penelitian yaitu akuntan, pegawai keuangan, dan orang-orang yang bekerja di bidang keuangan serta berhubungan dalam pembuatan laporan keuangan. Dalam penelitian ini, sampel yang diambil sejumlah 167 responden dengan menggunakan metode purposive sampling. Alat analisis yang digunakan adalah SmartPLS 3.0.Hasil Penelitian:Hasil penelitian menunjukkan bahwa komite audit independen berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, Pengendalian Internal berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, Sikap individu berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, budaya etis organisasi tidak berpengaruh terhadap kecurangan laporan keuangan, budaya etis organisasi berpengaruh negatif dalam memoderasi pengaruh sikap individu terhadap kecurangan laporan keuangan.Keterbatasan Penelitian:Pada penelitian ini, luasnya sampel penelitian mengakibatkan tingkat populasi yang terwakilkan masih rendah.Keaslian/Novetly Penelitian:Penelitian ini menguji pengaruh budaya etis organisasi dalam memoderasi pengaruh sikap individu terhadap kecurangan laporan keuangan.

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Determinants of financial reporting fraud intention among accounting practitioners in the banking sector

Cited by 30 publications

References 58 publications

Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls

Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls

Theory of planned behavior and whistleblowing intention

Pengaruh Komite Audit Independen, Pengendalian Internal, dan Sikap terhadap Fraudulent Financial Reporting dengan Budaya Etis Organisasi sebagai Variabel Pemoderasi

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