2020
DOI: 10.24843/jiab.2020.v15.i01.p11
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The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study

Abstract: This study aims to obtain evidence to determine whether there are differences in the likelihood to commit fraud between individuals under the conditions of present and absent internal control and between individuals with high and low levels of individual morality. The study also aims to determine whether the interaction between individual morality and internal controls lead to fraud. Results show differences among individuals under the conditions of present or absent internal control to commit fraud. Moreover,… Show more

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Cited by 8 publications
(8 citation statements)
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References 13 publications
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“…Though Facebook and YouTube are a less used medium of learning Kruse and Veblen (2012) revealed they can be effectively applied as an alternative learning tool. These mediums allow increasing the intensity of uploading videos and support a participatory culture among educators and students through informal supervision ( Efrizon et al., 2020 ). However, a counter view with empirical evidence exposed that Facebook and YouTube potentially distract students and they often end up spending more time in unproductive work online instead of focusing on their studies ( Bosch, 2009 ).…”
Section: Discussion and Recommendationsmentioning
confidence: 99%
“…Though Facebook and YouTube are a less used medium of learning Kruse and Veblen (2012) revealed they can be effectively applied as an alternative learning tool. These mediums allow increasing the intensity of uploading videos and support a participatory culture among educators and students through informal supervision ( Efrizon et al., 2020 ). However, a counter view with empirical evidence exposed that Facebook and YouTube potentially distract students and they often end up spending more time in unproductive work online instead of focusing on their studies ( Bosch, 2009 ).…”
Section: Discussion and Recommendationsmentioning
confidence: 99%
“…The management of village funds can be protected from fraud by having a proper internal control system. Efrizon et al (2020), disclose that there are differences in fraud between individuals in conditions where there is an internal control or no internal control.…”
Section: Organizational Culture As Moderating the Influence Of Internal Control And Community Participation On Fraud Prevention In Villagmentioning
confidence: 99%
“…Wardana et al,(2017), Rahimah et al, (2018) dan Laksmi & Sujana (2019) mengemukakan bahwa moralitas seseorang memiliki pengaruh terhadap pencegahan fraud. Selanjutnya Efrizon et al, (2020) melakukan penelitian pada topic terkait menemukan bahwa adanya perbedaan pelanggaran atau penyimpangan antara individu bermoral tinggi dan rendah. Moralitas tinggi selalu mengutamakan kepentingan umum diatas kepentingan pribadi atau organisasinya.…”
Section: Pendahuluanunclassified