Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers

Mohd Azril Rezza Mohd Razmin, Amri Mohamad and Maheran Zakaria

Journal of Financial Crime, 2024, vol. 31, issue 6, 1576-1591

Abstract: Purpose - This study aims to investigate the factors that influence asset misappropriation fraud among police officers in the Internal Security and Public Order (Malay: Keselamatan Dalam Negeri dan Ketenteraman Awam[KDNKA]) Department, Royal Malaysian Police (RMP). Design/methodology/approach - Primary data were collected from a questionnaire-based survey and the data were analysed using descriptive analysis, correlation analysis and multiregression. Findings - The element of pressure was found to have a negative relationship with asset misappropriation fraud. This result shows the uniqueness of the KDNKA Department in the RMP. The other three elements are found to have a significant positive relationship with asset misappropriation fraud. Practical implications - This study’s findings can aid academicians in gaining a better understanding of the literature surrounding fraud diamond theory and aid the policymakers in recognizing the signs and possibilities of asset misappropriation fraud in public agencies. Originality/value - To the best of the authors’ knowledge, this is the first study that uses the KDNKA Department which is the second largest department in RMP as a population in fraud study.

Keywords: Fraud diamond; Asset misappropriation fraud; KDNKA; Police officer; Royal Malaysia police (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-11-2023-0292

DOI: 10.1108/JFC-11-2023-0292

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