Do Perceived Pressure and Perceived Opportunity Influence Employees’ Intention to Commit Fraud?

Mat, Tuan Zainun Tuan; Ismawi, Danny Shahmizi Teh; Ghani, Erlane K

doi:10.5430/ijfr.v10n3p132

Cited by 7 publications

(5 citation statements)

References 20 publications

(30 reference statements)

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“…Studies conducted on working adults in Malaysia show that stress affects the employee's intention to commit fraud (Mat et al, 2019). This is supported by findings from Zulaikha et al (2019) that financial stress is directly proportional to corrupt behavior.…”

Section: Financial Pressurementioning

confidence: 77%

Factors Influencing the Intention to Commit Unethical Behaviour Among Youth in Pahang

Tenku Sulaiman,

Mahmud,

Haron

et al. 2023

JGI

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Integrity refers to the qualities that exist in everyone based on the and high moral practices. Therefore, youth as the catalyst of the nation, need to be ethical in their actions and make ethical values as a culture in their daily lives. Recognizing the importance of integrity, this study is expected to help the public sector mainly in pahang plan strategies to instill the culture of integrity among youth. Thus, the main objective of this study is to identify the factors that influence the intention to commit unethical behavior among youth in Pahang. The objective of the study is to examine whether attitudes (love of money and greed), subjective norms (parental influence and peer influence) and perceived behavioral control (financial stress and capability) and religiosity will have a relationship with Intention to commit unethical behaviour . The study was conducted using a survey. A total of 148 respondents who are youths between the ages of 18 to 40 who work in government agencies participated the results of this study revealed that religiosity shows a significant and negative relationship with intention to commit unethical behaviour. This study adds to the body of knowledge about intention to commit unethical behavior. It is intended that this study would improve awareness of youth in ensuring that they are able to perform their duties with integrity.

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Section: Financial Pressurementioning

confidence: 77%

Factors Influencing the Intention to Commit Unethical Behaviour Among Youth in Pahang

Tenku Sulaiman,

Mahmud,

Haron

et al. 2023

JGI

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“…In contrast, according to Tuan Mat et al (2019), in analyzing whether seniority (position within the organization) had a significant effect on employees' intentions to commit fraud, the study found a negative correlation between position and fraud. This suggests that the capability of the employees does not influence them to commit fraud.…”

Section: Research Frameworkmentioning

confidence: 78%

Malaysian Government Officials Induced in Public Procurement Fraud through the Lens of Fraud Diamond Analysis

2022

AJAG

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Public procurement fraud by government officials has resulted in a sizeable loss of public funds, subsequently smearing a bad reputation of a local institution in the eyes of the public. The appropriate parties and the government as the trustees of public funds should tackle the presence of the propelling elements in driving government officials to engage in fraudulent behaviour. Besides, they should also ensure to eradicate, or at the least, prevent the problem from worsening. Therefore, this study attempted to determine the effect of fraud diamond analysis on public procurement fraud. Fraud Diamond is measured by perceived pressure, rationalisation, opportunity, and capability. The researchers gathered primary data through a survey using 165 questionnaires distributed to the government officials of all 27 ministries at the Federal level. Several statistical techniques such as descriptive statistics, correlation, and regression analysis were used to analyse the data from the survey. Four hypotheses were developed, and the findings showed that perceived pressure, perceived rationalisation, and perceived capability significantly influenced public procurement fraud by government officials, hence being accepted. In contrast, the perceived opportunity was rejected. This study aids academics, legislators, lawmakers, sociologists, psychologists, and those engaged in financial crime scene investigation, such as authorities and regulators, to understand the reason behind the fraudulent behaviour of fraudsters.

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“…Fraud adalah masalah global yang mempengaruhi semua organisasi di dunia (Mat, 2019) dan menjadi tantangan utama yang dihadapi perusahaan (Koomson et al, 2020). Karena fraud sering terjadi, tidak terdeteksi dan sering tidak pernah dilaporkan, sulit untuk menentukan cakupan penuh kerugian global.…”

Section: Pendahuluanunclassified

Financial Fraud Scandal: Motivasi, Konsekuensi dan Upaya Memerangi Fraud

Suryandari

Gayatri

2022

JSEB

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The article aims to determine the motivation, consequences and efforts to reduce fraud. The socio-economic impact of the scandal determines whether regulation becomes fundamentally tighter. This study uses a systematic literature review approach with a population of 235 articles published in reputable international journals. Based on the predetermined criteria, sixteen articles were obtained as research samples. As many as 62.5 percent of the articles discussed reviewed the Enron case because it was considered a case that shocked the world, involving companies and public accounting firms that were considered independent parties. The urge to commit fraud can be seen from the internal and external aspects of the company. The consequences of fraud that occur can drag the company and auditors as independent parties. The need for efforts to minimize the occurrence of fraud includes improvements to the company, improvements to the criminal and legislative processes and improvements to individual morality.

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Do Perceived Pressure and Perceived Opportunity Influence Employees’ Intention to Commit Fraud?

Cited by 7 publications

References 20 publications

Factors Influencing the Intention to Commit Unethical Behaviour Among Youth in Pahang

Factors Influencing the Intention to Commit Unethical Behaviour Among Youth in Pahang

Malaysian Government Officials Induced in Public Procurement Fraud through the Lens of Fraud Diamond Analysis

Financial Fraud Scandal: Motivasi, Konsekuensi dan Upaya Memerangi Fraud

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