Behavioral intention for fraudulent reporting behaviour using cognitive theory
Fraudulent financial reporting is a serious social problem that has spread worldwide. The consequences of it can be detrimental to many stakeholders. Thus, fraudulent financial reporting has to be prevented and combated. Fraudulent financial reporting involves human deviant behaviour.Thus, to preve...
| Autori principali: | , , , |
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| Natura: | Articolo |
| Lingua: | English |
| Pubblicazione: |
Canadian Center of Science and Education
2008
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| Soggetti: | |
| Accesso online: | https://repo.uum.edu.my/id/eprint/3855/1/ka.pdf |
| _version_ | 1825801715146817536 |
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| author | Mohd Zawawi, Siti Noor Hayati Jusoff, Kamaruzaman Abdul Rahman, Rashidah Md. Idris, Kamil |
| author_facet | Mohd Zawawi, Siti Noor Hayati Jusoff, Kamaruzaman Abdul Rahman, Rashidah Md. Idris, Kamil |
| author_sort | Mohd Zawawi, Siti Noor Hayati |
| collection | UUM |
| description | Fraudulent financial reporting is a serious social problem that has spread worldwide. The consequences of it can be
detrimental to many stakeholders. Thus, fraudulent financial reporting has to be prevented and combated. Fraudulent financial reporting involves human deviant behaviour.Thus, to prevent it from occurring, the root causes that relate to deviant human behaviour have to be identified. This paper tries to explain how the social behavioural theory, in particular the theory of reasoned action can be used to explain for fraudulent financial reporting behaviour. |
| first_indexed | 2024-07-04T05:23:08Z |
| format | Article |
| id | uum-3855 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:23:08Z |
| publishDate | 2008 |
| publisher | Canadian Center of Science and Education |
| record_format | eprints |
| spelling | uum-38552016-04-26T06:32:00Z https://repo.uum.edu.my/id/eprint/3855/ Behavioral intention for fraudulent reporting behaviour using cognitive theory Mohd Zawawi, Siti Noor Hayati Jusoff, Kamaruzaman Abdul Rahman, Rashidah Md. Idris, Kamil HG Finance Fraudulent financial reporting is a serious social problem that has spread worldwide. The consequences of it can be detrimental to many stakeholders. Thus, fraudulent financial reporting has to be prevented and combated. Fraudulent financial reporting involves human deviant behaviour.Thus, to prevent it from occurring, the root causes that relate to deviant human behaviour have to be identified. This paper tries to explain how the social behavioural theory, in particular the theory of reasoned action can be used to explain for fraudulent financial reporting behaviour. Canadian Center of Science and Education 2008-07 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/3855/1/ka.pdf Mohd Zawawi, Siti Noor Hayati and Jusoff, Kamaruzaman and Abdul Rahman, Rashidah and Md. Idris, Kamil (2008) Behavioral intention for fraudulent reporting behaviour using cognitive theory. Asian Social Science, 4 (7). pp. 43-47. ISSN 1911-2025 http://ccsenet.org/journal/index.php/ass/article/view/1369/1332 |
| spellingShingle | HG Finance Mohd Zawawi, Siti Noor Hayati Jusoff, Kamaruzaman Abdul Rahman, Rashidah Md. Idris, Kamil Behavioral intention for fraudulent reporting behaviour using cognitive theory |
| title | Behavioral intention for fraudulent reporting behaviour using cognitive theory |
| title_full | Behavioral intention for fraudulent reporting behaviour using cognitive theory |
| title_fullStr | Behavioral intention for fraudulent reporting behaviour using cognitive theory |
| title_full_unstemmed | Behavioral intention for fraudulent reporting behaviour using cognitive theory |
| title_short | Behavioral intention for fraudulent reporting behaviour using cognitive theory |
| title_sort | behavioral intention for fraudulent reporting behaviour using cognitive theory |
| topic | HG Finance |
| url | https://repo.uum.edu.my/id/eprint/3855/1/ka.pdf |
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