Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry

This study attempts to integrate ethical values into the fraud triangle theory in the context of Malaysian banking industry. Primary data were collected through the survey of 108 questionnaires administered to the employees of the top three largest banks in Malaysia. The findings revealed that ethic...
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Gespeichert in:

Autor*in:	Jamaliah Said [verfasserIn] Md. Mahmudul Alam [verfasserIn] Masitah Ramli [verfasserIn] Marhamah Rafidi [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2017

Schlagwörter:	fraud triangle theory banking sector ethical value Malaysia

Übergeordnetes Werk:	In: Journal of International Studies - Centre of Sociological Research, Szczecin, Poland, 2015, 10(2017), 2
Übergeordnetes Werk:	volume:10 ; year:2017 ; number:2

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc Journal toc

DOI / URN:	10.14254/2071-8330.2017/10-2/13

Katalog-ID:	DOAJ045116415

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author	Jamaliah Said
spellingShingle	Jamaliah Said misc JZ2-6530 misc fraud triangle theory misc banking sector misc ethical value misc Malaysia misc International relations Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry
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topic_title	JZ2-6530 Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry fraud triangle theory banking sector ethical value Malaysia
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title	Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry
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title_sort	integrating ethical values into fraud triangle theory in assessing employee fraud: evidence from the malaysian banking industry
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title_auth	Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry
abstract	This study attempts to integrate ethical values into the fraud triangle theory in the context of Malaysian banking industry. Primary data were collected through the survey of 108 questionnaires administered to the employees of the top three largest banks in Malaysia. The findings revealed that ethical values were negatively related to employee fraud, and two elements of fraud triangle theory, namely, opportunity and rationalization, were positively related to employee fraud. This implies that high ethical value is crucial to mitigate employee fraud. To minimize employee fraud, the banking industry should reduce opportunities and employee negative rationalization through strong internal control. This study contributes to literature on the occurrences of employee fraud, which is not widely discussed, especially in the context of the banking industry in developing countries.
abstractGer	This study attempts to integrate ethical values into the fraud triangle theory in the context of Malaysian banking industry. Primary data were collected through the survey of 108 questionnaires administered to the employees of the top three largest banks in Malaysia. The findings revealed that ethical values were negatively related to employee fraud, and two elements of fraud triangle theory, namely, opportunity and rationalization, were positively related to employee fraud. This implies that high ethical value is crucial to mitigate employee fraud. To minimize employee fraud, the banking industry should reduce opportunities and employee negative rationalization through strong internal control. This study contributes to literature on the occurrences of employee fraud, which is not widely discussed, especially in the context of the banking industry in developing countries.
abstract_unstemmed	This study attempts to integrate ethical values into the fraud triangle theory in the context of Malaysian banking industry. Primary data were collected through the survey of 108 questionnaires administered to the employees of the top three largest banks in Malaysia. The findings revealed that ethical values were negatively related to employee fraud, and two elements of fraud triangle theory, namely, opportunity and rationalization, were positively related to employee fraud. This implies that high ethical value is crucial to mitigate employee fraud. To minimize employee fraud, the banking industry should reduce opportunities and employee negative rationalization through strong internal control. This study contributes to literature on the occurrences of employee fraud, which is not widely discussed, especially in the context of the banking industry in developing countries.
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title_short	Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry
url	https://doi.org/10.14254/2071-8330.2017/10-2/13 https://doaj.org/article/196cecc68891407d9ba4a00fdc212744 http://www.jois.eu/?341,en_integrating-ethical-values-into-fraud-triangle-theory-in-assessing-employee-fraud-evidence-from-the-malaysian-banking-industry https://doaj.org/toc/2071-8330 https://doaj.org/toc/2306-3483
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Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry

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