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...

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Main Authors: Mohd Zawawi, Siti Noor Hayati, Jusoff, Kamaruzaman, Abdul Rahman, Rashidah, Md. Idris, Kamil
Format: Article
Language:English
Published: Canadian Center of Science and Education 2008
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Online Access:http://repo.uum.edu.my/3855/1/ka.pdf
http://repo.uum.edu.my/3855/
http://ccsenet.org/journal/index.php/ass/article/view/1369/1332
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spelling my.uum.repo.38552016-04-26T06:32:00Z http://repo.uum.edu.my/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 http://repo.uum.edu.my/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
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HG Finance
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
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.
format Article
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
title Behavioral intention for fraudulent reporting behaviour using cognitive theory
title_short 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_sort behavioral intention for fraudulent reporting behaviour using cognitive theory
publisher Canadian Center of Science and Education
publishDate 2008
url http://repo.uum.edu.my/3855/1/ka.pdf
http://repo.uum.edu.my/3855/
http://ccsenet.org/journal/index.php/ass/article/view/1369/1332
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score 13.160551