Determinants of Occupational Fraud Among Public Sector Employees in Maldives: External Auditor’s Perspective

Haslinda Yusoff, Muhammad Nazmul Hoque (), Mariyam Waheeda and Mohamad Ezrien Bin Mohamad Kamal
Additional contact information
Haslinda Yusoff: Universiti Teknologi MARA
Muhammad Nazmul Hoque: Universiti Teknologi MARA
Mariyam Waheeda: Supreme Audit Institution (SAI) of Maldives
Mohamad Ezrien Bin Mohamad Kamal: Universiti Teknologi MARA

Public Organization Review, 2024, vol. 24, issue 4, No 4, 1193-1214

Abstract: Abstract This study investigates factors driving occupational fraud in the Maldivian public sector, from the perspective of external auditors. Using survey data from 59 auditors associated with the Auditor General's Office, it employs quantitative analysis, including regression modeling. Results indicate work-related pressure and employee denial of responsibility significantly influence fraud, with internal control effectiveness inversely linked to fraud occurrence. Financial pressure emerges as the primary fraud driver, surpassing work-related pressure. These findings offer crucial insights for policymakers, organizational leaders, and auditors, informing targeted strategies to prevent and detect fraud effectively, thus enhancing organizational resilience against fraudulent activities in Maldivian governmental entities.

Keywords: Employee fraud; Work-related pressure; Internal control; Denial of responsibility (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://link.springer.com/10.1007/s11115-024-00777-x Abstract (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:porgrv:v:24:y:2024:i:4:d:10.1007_s11115-024-00777-x

Ordering information: This journal article can be ordered from
http://www.springer. ... ce/journal/11115/PS2

DOI: 10.1007/s11115-024-00777-x

Access Statistics for this article

Public Organization Review is currently edited by Ali Farazmand

More articles in Public Organization Review from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().