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

Jamaliah Said, Md. Mahmudul Alam (), Zulyanti Abdul Karim and Razana Juhaida Johari

No sy65n, SocArXiv from Center for Open Science

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.

Date: 2019-06-13
New Economics Papers: this item is included in nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:socarx:sy65n

DOI: 10.31219/osf.io/sy65n

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