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

被引：0
|
作者：
Fauzi, Nur Afiqah Muhamad [1 ]
Rahim, Memiyanty Abdul [1 ,2 ,3 ]
Lokman, Asmidar [1 ]
机构：
[1] Univ Teknol MARA, Fac Adm Sci & Policy Studies, Shah Alam, Malaysia
[2] Univ Teknol MARA, Socioecon Res Grp, Shah Alam, Malaysia
[3] Univ Teknol MARA, Inst Big Data & Artificial Intelligence, Shah Alam, Malaysia
来源：
ENVIRONMENT-BEHAVIOUR PROCEEDINGS JOURNAL | 2024年 / 9卷
关键词：
Fraud Triangle Theory; Religiosity; Public Sector; Fraud Intention;
D O I：
10.21834/e-bpj.v9iSI22.5873
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
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.
引用
收藏
页码：273 / 276
页数：4
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