Are organizational factors more prevailing than individual factors in mitigating employee fraud?

Jamaliah Said, Normah Omar, Marhamah Rafidi and Sharifah Norzehan Syed Yusof

Journal of Financial Crime, 2018, vol. 25, issue 3, 907-922

Abstract: Purpose - This paper aims to examine whether individual factors (religiosity and ethical values) and organizational factors (ethical leadership and whistleblowing practices) contribute to employee fraud mitigation. Design/methodology/approach - Guided by Corporate Integrity System Malaysia, this study developed and collected 101-questionnaire survey from Royal Custom officers. Findings - The findings revealed that individual factors (religiosity and ethical values) significantly contribute to fraud reduction, and organizational factors (both ethical leadership and whistle blowing practices) do not significantly contribute to employee fraud mitigation. Originality/value - This study serves as a useful guide to alert and educate employers, professionals, law enforcement officers and policymakers of the importance of individual and organizational factors in mitigating employee fraud. There is very little empirical research conducted on employee fraud in Malaysia. This research helps bring that to light.

Keywords: Religiosity; Enforcement bodies; Ethical value; Organizational ethical leadership; Whistleblowing intention (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-09-2017-0087

DOI: 10.1108/JFC-09-2017-0087

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