Determinants of financial reporting fraud intention among accounting practitioners in the banking sector: Malaysian evidence
Purpose: This study attempts to examine the influence of attitude, subjective norm and ethical judgment on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry. Design/methodology/approach: In achieving the objective, questionnaire survey was use...
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Main Authors: | Awang, Yunita, Ismail, Suhaiza |
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Format: | Article |
Language: | English |
Published: |
Emerald
2018
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Subjects: | |
Online Access: | http://irep.iium.edu.my/62548/1/IJESVol18Issue1.pdf http://irep.iium.edu.my/62548/ https://www.emeraldinsight.com/doi/abs/10.1108/IJOES-05-2017-0080 |
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