THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS

THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS

This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi-experimental research paper. Individual morality and internal controls are hypothesized to be having an interacti...

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Bibliographic Details
Main Authors: Novita Puspasari, Eko Suwardi
Format: Article
Language:English
Published: Universitas Gadjah Mada 2016-05-01
Series:Journal of Indonesian Economy and Business
Subjects:
Accounting Fraud
Morality
Internal Controls
Local Government
Online Access:https://journal.ugm.ac.id/jieb/article/view/15291

Internet

https://journal.ugm.ac.id/jieb/article/view/15291

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