Integrating religiosity into fraud triangle theory: Empirical findings from enforcement officers

• Main Authors: Said, Jamaliah, Asry, Salsabila, Rafidi, Marhamah, Obaid, Rawia Rida, Alam, Md Mahmudul
• Format: Article
• Language: English
• Published: Universiti Sultan Azlan Shah, MALAYSIA (USAS) 2018
• Subjects: HC Economic History and Conditions
• Online Access: http://repo.uum.edu.my/24448/1/GJAT%202018%20S%20131%20143.pdf; http://repo.uum.edu.my/24448/; http://www.gjat.my/

Recently, employee-fraud has drawn extensive attention due to huge amount of losses of various organizations.This study developed a new model of fraud risk by integrating new elements into a fraud triangle theory.This study simultaneously analyzed religiosity and the three elements of fraud risk fac...