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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald
2018
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/62548/ http://irep.iium.edu.my/62548/1/IJESVol18Issue1.pdf |
| _version_ | 1848785861614764032 |
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| author | Awang, Yunita Ismail, Suhaiza |
| author_facet | Awang, Yunita Ismail, Suhaiza |
| author_sort | Awang, Yunita |
| building | IIUM Repository |
| collection | Online Access |
| description | 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 used. With 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM).
Findings: The results indicate that attitude, subjective norm and ethical judgment are significant in influencing unethical financial reporting intention, with ethical judgment having the smallest effect on such intention.
Practical implications: Findings of this study are useful in guiding management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks’ shareholders and depositors into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions.
Originality/value: This study is the first to examine the factors influencing accounting practitioners’ intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis. |
| first_indexed | 2025-11-14T16:59:52Z |
| format | Article |
| id | iium-62548 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T16:59:52Z |
| publishDate | 2018 |
| publisher | Emerald |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-625482018-07-10T10:22:51Z http://irep.iium.edu.my/62548/ Determinants of financial reporting fraud intention among accounting practitioners in the banking sector: Malaysian evidence Awang, Yunita Ismail, Suhaiza H Social Sciences (General) 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 used. With 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM). Findings: The results indicate that attitude, subjective norm and ethical judgment are significant in influencing unethical financial reporting intention, with ethical judgment having the smallest effect on such intention. Practical implications: Findings of this study are useful in guiding management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks’ shareholders and depositors into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions. Originality/value: This study is the first to examine the factors influencing accounting practitioners’ intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis. Emerald 2018 Article PeerReviewed application/pdf en http://irep.iium.edu.my/62548/1/IJESVol18Issue1.pdf Awang, Yunita and Ismail, Suhaiza (2018) Determinants of financial reporting fraud intention among accounting practitioners in the banking sector: Malaysian evidence. International Journal of Ethics and Systems, 34 (1). pp. 32-54. ISSN 2514-9369 https://www.emeraldinsight.com/doi/abs/10.1108/IJOES-05-2017-0080 10.1108/IJOES-05-2017-0080 |
| spellingShingle | H Social Sciences (General) Awang, Yunita Ismail, Suhaiza Determinants of financial reporting fraud intention among accounting practitioners in the banking sector: Malaysian evidence |
| title | Determinants of financial reporting fraud intention among
accounting practitioners in the banking sector: Malaysian evidence |
| title_full | Determinants of financial reporting fraud intention among
accounting practitioners in the banking sector: Malaysian evidence |
| title_fullStr | Determinants of financial reporting fraud intention among
accounting practitioners in the banking sector: Malaysian evidence |
| title_full_unstemmed | Determinants of financial reporting fraud intention among
accounting practitioners in the banking sector: Malaysian evidence |
| title_short | Determinants of financial reporting fraud intention among
accounting practitioners in the banking sector: Malaysian evidence |
| title_sort | determinants of financial reporting fraud intention among
accounting practitioners in the banking sector: malaysian evidence |
| topic | H Social Sciences (General) |
| url | http://irep.iium.edu.my/62548/ http://irep.iium.edu.my/62548/ http://irep.iium.edu.my/62548/ http://irep.iium.edu.my/62548/1/IJESVol18Issue1.pdf |