META-ANALYSIS STUDY: THEORY OF PLANNED BEHAVIOR IN FRAUD BEHAVIOR DOI Creative Commons
Putri Handayani, Dina Sartika

Jurnal Apresiasi Ekonomi, Journal Year: 2023, Volume and Issue: 11(3), P. 537 - 546

Published: Sept. 5, 2023

As the world agenda in sustainable development, Sustainable Development Goals (SDGs) have 17 programs that must be achieved by 2030. To achieve these goals, four pillars of SDGs development social, economic, environmental, legal, and governance integrated. However, phenomenon fraud is a serious threat to posts law has potential hinder achievement goals. The previous research focused develop internal control system reduce fraud, even though individual tendencies commit an important role. Therefore, this study intended examine factors influence using theory planned behavior. Ten 53 selected studies were tested through meta-analysis according feasibility criteria, results attitude toward behavior, perceived behavioral had significant effect on highest correlation subjective norm variable, then behavior lowest variable.

Language: Английский

Effect of internal audit, internal control, and audit quality on fraud prevention: Evidence from the public sector in Indonesia DOI Creative Commons
Henny Zurika Lubis, Maya Sari, Andi Auliya Ramadhany

et al.

Problems and Perspectives in Management, Journal Year: 2024, Volume and Issue: 22(2), P. 40 - 50

Published: April 5, 2024

Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, establishing internal controls transparent corporate governance practices to eliminate fraudulent activities. This study aims examine the effect of auditors, control, audit quality on preventing fraud at Inspectorate North Sumatra Province, Indonesia. The sample included 61 government auditors data collection process was carried out by administering questionnaires using Google Forms. Additionally, this investigation assessed constructs under scrutiny a five-point Likert partial least square (PLS) approach. results showed that has positive significant (p < 0.05), control no Indonesia > 0.05). Indonesia, should conduct audits, implement an system, pay attention audits make them more effective as basis for decision-making minimization.

Language: Английский

Citations

1
Statistical Analysis the Influence of Internal and External Factors on Entrepreneurial Intentions DOI Open Access

Tingbin Wen,

Sutthiporn Boonsong,

Issara Siramaneerat

et al.

Journal of Applied Data Sciences, Journal Year: 2024, Volume and Issue: 5(1), P. 215 - 227

Published: Jan. 29, 2024

This study aimed to explore and analyze the internal external factors influencing statistical analysis influence of on entrepreneurial intentions. The specific focus was conducting an in-depth how these manifest within data science demographic. involved a sample group 432 university students, employing anonymous questionnaire gather reliable feedback achieving commendable response rate 93%. Through established random sampling scheme, 402 valid responses were obtained for analysis. processing conducted utilizing SPSS software, incorporating descriptive statistics, hypothesis testing, multiple regression uncover insights context. yielded significant results: 1) Gender emerged as robust variable with t-value=3.28 low p-value = .001, indicating notable gender-based disparity in intention among students domain. Work experience also exhibited noteworthy t p-values (t -2.45, p .015), emphasizing influential role prior work students' inclination field; 2) A comprehensive examination related determinants revealed distinct differences realm individual traits (personality: 𝑥̅ 3.94, SD. .74; values: 4.01, .70; motivation: mean 3.87, .74), social-cultural influences ( 3.89, .70), family 3.78, .86), peers 3.77, .72), mentors 3.72, .89), dimensions entrepreneurship education (innovation education: 3.80, .87; training: 3.76, 0.94; courses: 3.71, .93), economic environmental (financial pressures: 3.93, .77; financing: .72; market opportunities: 3.83, .80) pronounced trends towards convergence sector. These findings highlight necessity comprehensively considering interconnected fostering spirit students; 3) All secondary indicators four hypothesized - traits, social support, education, environment at .01 level (p < .01), affirming positive correlations between all dependent

Language: Английский

Citations

0
Hospice Fraud: Predicting Ability and Intent DOI
Laura M. Waters, Patricia Moyle Wright

Illness Crisis & Loss, Journal Year: 2024, Volume and Issue: 32(3), P. 461 - 472

Published: Feb. 28, 2024

Hospice fraud is a growing concern around the world. Yet, little attention has been given to study of hospice in extant literature. Existing literature highlights exposure related payment structures, factors that contribute fraud, and innate personality traits fraudsters. Typically, however, fraudsters do not align with public image professionals. This misalignment suggests need for valid reliable instruments designed measure ability intent. In this article, psychometric properties two tools are examined, one rationalization, other was Both psychometrically sound, but further investigation into phenomenon using these warranted as they newly developed. Investigation use practice settings also an avenue inquiry.

Language: Английский

Citations

0
Çalışanım Çalıyor mu? KOBİ’lerde Çalışan Hırsızlığını Etkileyen ve Önleyici Faktörlerin Keşfedilmesine Yönelik Nitel Bir Araştırma DOI Open Access
Sefa Ceyhan, Melis Soyer, Duygu Uludağ

et al.

Anadolu Üniversitesi Sosyal Bilimler Dergisi, Journal Year: 2024, Volume and Issue: 24(1), P. 265 - 286

Published: March 28, 2024

Çalışan hırsızlığı küçük ve orta büyüklükteki işletmelerde (KOBİ) yaygın olarak karşılaşılan bir davranış şeklidir. Bu durum işletmeleri ciddi mali zararlara uğratmakta onların gelişimine engel olmaktadır. Gerekli düzeyde büyüme sağlayamayan KOBİ’ler dolaylı yoldan ülke gelişiminin sağlanmasına yönüyle KOBİ’lerde yaşanan çalışan hırsızlıklarının tanımlanması hem ilgili literatüre de uygulayıcılara önemli katkılar sağlayacaktır. Dolayısıyla araştırmanın amacı hırsızlığının neden, süreç sonuçlarının genel portresini çizmektedir. Araştırma doğrultusunda iki temel soruya yanıt aranmıştır. Bunlardan ilki, bireylerin hırsızlık davranışına yönelmelerine etkileyen faktörlerin keşfedilmesidir. İkincisi ise söz konusu daha yaşanmaması için alınması gereken önlemlerin neler olduğunun belirlenmesidir. sorularının yanıtlanması 10 KOBİ’de bireye ulaşılmış, görüşmeler gerçekleştirilmiştir. çalışanlar, Türkiye’nin Denizli ilinde tekstil, turizm, beyaz eşya, mobilya, muhasebe-finans, gıda sektörlerinde faaliyet gösteren çalışmaktadırlar. Betimsel analiz yöntemiyle değerlendirilen veriler çalışanları hırsızlığa iten nakit, mal ya da ürün zaman olmak üzere 3 ana tema 23 alt temaya işaret etmiştir. Söz temalar yorumlanmış sebeplerin genellikle bireysel ailevi sebepler olduğu sonucuna ulaşılmıştır. Ayrıca davranışlarının önlenmesi zamanında stok sayımı, güvenlik tedbirleri, gözetim gibi yorumlanarak teorik pratik çıkarımlar sunulmuştur.

Citations

0
Proposing Religiosity as a Moderating Variable to Determine Factors in Fraud Intention from the Fraud Triangle Theory Perspective DOI Creative Commons

Nur Afiqah Muhamad Fauzi,

Memiyanty Abdul Rahim,

Asmidar Lokman

et al.

Environment-Behaviour Proceedings Journal, Journal Year: 2024, Volume and Issue: 9(SI20), P. 273 - 276

Published: March 13, 2024

The fraud scandals in Malaysia among public servants provide a chance to understand why fraudsters could be motivated commit fraud. purpose of the paper is review and propose religiosity as moderating variable determining influence each element Fraud Triangle Theory (pressure, opportunity, rationalisation) on intention. This will three reasons vital for understanding intention from various elements Theory.

Language: Английский

Citations

0
Tests Assessing Corrupt Behavior From a Psychological Perspective DOI

Carlos Ponce-Díaz,

Jesús Joel Aiquipa Tello, Edgard Fernando Pacheco-Luza

et al.

European Journal of Psychological Assessment, Journal Year: 2024, Volume and Issue: unknown

Published: May 14, 2024

Abstract: Corruption is a psychosocial problem that has important implications for different areas of society. In psychology, this usually studied through corrupt behavior. The aim study thus to analyze the tests used evaluate behavior from psychological perspective. A systematic review was conducted following standards preferred reporting items reviews and meta-analyses (PRISMA) 2020 statement relevant studies published 2000 2023 in Scopus, ScienceDirect Web Science. We have therefore included empirical Spanish English, synthesized their information using thematic analysis, presented these results summary table. Specifically, we reviewed 696 articles 63 full-text articles, 24 met inclusion criteria. Accordingly, found been evaluated three types tests: surveys, corruption scenarios, bribery games. main properties also vary according adopted theoretical framework, domain evaluated, rigor evaluation, sample characteristics. These findings can be determine choice particular instrument or construction another if existing instruments are deemed inappropriate.

Language: Английский

Citations

0
Proposing Religiosity as a Moderating Variable to Determine Factors in Fraud Intention from the Fraud Triangle Theory Perspective DOI

Nur Afiqah Muhamad Fauzi,

Memiyanty Abdul Rahim,

Asmidar Lokman

et al.

Environment-Behaviour Proceedings Journal, Journal Year: 2024, Volume and Issue: 9(SI22), P. 273 - 276

Published: Aug. 3, 2024

The fraud scandals in Malaysia among public servants provide a chance to understand why fraudsters could be motivated commit fraud. purpose of the paper is review and propose religiosity as moderating variable determining influence each element Fraud Triangle Theory (pressure, opportunity, rationalisation) on intention. This will three reasons vital for understanding intention from various elements Theory.

Language: Английский

Citations

0
A narrative analysis of the justifications and excuses of serious employee fraud offenders DOI
Paul Andon, Clinton Free

Contemporary Accounting Research, Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 18, 2024

Abstract Most fraud research in accounting has focused on controls rather than offenders' subjective experience, meaning that our understanding of motive (defined as linguistic devices employed to justify, interpret, or excuse actions) remains underexplored. This is particularly the case for employee fraud, which been largely neglected relative top management financial statement fraud. To provide a richer how offenders make sense their offending, we interviewed 30 serious better investigate typal vocabularies motive. We focus holistic narrative accounts insights into common justifications and excuses presented by offenders. develop taxonomy constructions based explanatory locus offered identify three justifications, (1) inconsequentiality motives, (2) permission (3) unfair treatment excuses, (4) personal crisis (5) addiction (6) appeasement motives. draw implications researching organizational control, ethics education.

Language: Английский

Citations

0
Kepribadian Serakah (Greed) sebagai Tantangan Etika dan Kepemimpinan dalam Profesi Akuntan Manajemen DOI Open Access
Nurul Fitriani, Adib Minanurohman,

Gery Lusiano Firmansah

et al.

Jurnal Bisnis dan Akuntansi, Journal Year: 2022, Volume and Issue: 24(2), P. 295 - 304

Published: Dec. 31, 2022

This study examines the greedy personality as an ethical leadership challenge in management accounting profession. topic is important due to top level accountants serve a leader and carry out their responsibility society association through code of ethics leadership. The discussion results show that with personalities are more susceptible fraud, which violates such integrity, objectivity, professional behavior. In addition, values have potential be violated because sincerity, trustworthiness, wise decision making, empathy for others. Finally, this article proposes solution can use reduce impact accountant (1) held social awareness program involves all elements company including (2) supportive environment, culture, policies from (3) improving faith spiritual program.

Language: Английский

Citations

1
META-ANALYSIS STUDY: THEORY OF PLANNED BEHAVIOR IN FRAUD BEHAVIOR DOI Creative Commons
Putri Handayani, Dina Sartika

Jurnal Apresiasi Ekonomi, Journal Year: 2023, Volume and Issue: 11(3), P. 537 - 546

Published: Sept. 5, 2023

As the world agenda in sustainable development, Sustainable Development Goals (SDGs) have 17 programs that must be achieved by 2030. To achieve these goals, four pillars of SDGs development social, economic, environmental, legal, and governance integrated. However, phenomenon fraud is a serious threat to posts law has potential hinder achievement goals. The previous research focused develop internal control system reduce fraud, even though individual tendencies commit an important role. Therefore, this study intended examine factors influence using theory planned behavior. Ten 53 selected studies were tested through meta-analysis according feasibility criteria, results attitude toward behavior, perceived behavioral had significant effect on highest correlation subjective norm variable, then behavior lowest variable.

Language: Английский

Citations

0