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Integrating Religiosity into Fraud Triangle Theory: Findings on Malaysian Police Officers

Author

Listed:
  • Said, Jamaliah
  • Alam, Md. Mahmudul

    (Universiti Utara Malaysia)

  • Karim, Zulyanti Abdul
  • Johari, Razana Juhaida

Abstract

Purpose – This study aims to conduct an empirical analysis of the factors that determine the occupational fraud behaviour. Design/methodology/approach – This study utilizes primary data collected by a questionnaire based survey on 186 police officials of Malaysia including Sabah and Sarawak. Data is analysed using descriptive statistics, factor analysis, and cross-sectional regression. Findings - The results derived in the study showed a statistically significant positive relationship between three basic variables of the fraud theory – pressure, opportunity, and rationalization with asset misappropriation. Moreover, this study revealed that religiosity is statistically significantly and negatively correlated to asset misappropriation. Therefore, the higher religiosity of an individual correlates with the lower probability involve in asset misappropriation. Practical implications - The findings will help Anti-Corruption Commission, Enforcement Agency of Integrity Commission, Police Department, and relevant agencies from Malaysia and other countries to design policies for reducing cases of fraudulent behaviour. Originality/value – This study is an original work based on the primary data collection.

Suggested Citation

  • Said, Jamaliah & Alam, Md. Mahmudul & Karim, Zulyanti Abdul & Johari, Razana Juhaida, 2019. "Integrating Religiosity into Fraud Triangle Theory: Findings on Malaysian Police Officers," SocArXiv sy65n, Center for Open Science.
    • Handle: RePEc:osf:socarx:sy65n
    DOI: 10.31219/osf.io/sy65n
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    References listed on IDEAS

    as
    1. Brucker, William G. & Rebele, James E., 2010. "Fraud at a public authority," Journal of Accounting Education, Elsevier, vol. 28(1), pages 26-37.
    2. Steven Dellaportas, 2013. "Conversations with inmate accountants: Motivation, opportunity and the fraud triangle," Accounting Forum, Taylor & Francis Journals, vol. 37(1), pages 29-39, March.
    3. Dellaportas, Steven, 2013. "Conversations with inmate accountants: Motivation, opportunity and the fraud triangle," Accounting forum, Elsevier, vol. 37(1), pages 29-39.
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