Factors Influencing Fraudulent in Financial Reporting Using Fraud Triangle Theory in Malaysia: A Conceptual Paper

• Main Authors: Mohamad Shahril Isahak, Nur Ain Hana Roslan, Nurul Syasha Izzati Abdul Tahrim, Sarah Amalin Zawari, Wan Nur Adlina Mohd Najib, Nelson Lajuni
• Format: Article
• Language: English; English
• Published: Human Resource Management Academic Research Society 2023
• Subjects: HF5601 Accounting; HF5601-5689 Accounting. Bookkeeping
• Online Access: https://eprints.ums.edu.my/id/eprint/36611/1/ABSTRACT.pdf; https://eprints.ums.edu.my/id/eprint/36611/2/FULL%20TEXT.pdf; https://eprints.ums.edu.my/id/eprint/36611/; http://dx.doi.org/10.6007/IJARBSS/v13-i6/17291

Through the years, many highly publicised financial reporting frauds have occurred around the world. In each case, misrepresented financial reporting led to huge financial losses and a number of bankruptcies. Therefore, auditors and management are more concerned with fraud in financial reporting as...