Determinants of behavioral intention of fraudulent financial reporting: using the theory of reasoned action / Siti Noor Hayati Mohamed Zawawi, Kamil Md. Idris and Rashidah Abdul Rahman.

Determinants of behavioral intention of fraudulent financial reporting: using the theory of reasoned action / Siti Noor Hayati Mohamed Zawawi, Kamil Md. Idris and Rashidah Abdul Rahman.

The main aim of this study was to identify factors that determined the behavioral intention of fraudulent financial reporting. Since fraudulent financial reporting involves unacceptable human behavior, the social psychology theory of reasoned action was used to identify the behavioral factors that c...

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Bibliographic Details
Main Authors: Mohamed Zawawi, Siti Noor Hayati, Md. Idris, Kamil, Abdul Rahman, Rashidah
Format: Article
Language:English
Published: Universiti Teknologi MARA Cawangan Selangor 2011
Subjects:
Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Malaysia
Online Access:https://ir.uitm.edu.my/id/eprint/31113/
Description
Summary:The main aim of this study was to identify factors that determined the behavioral intention of fraudulent financial reporting. Since fraudulent financial reporting involves unacceptable human behavior, the social psychology theory of reasoned action was used to identify the behavioral factors that could explain this behavior. Using the structural equation modeling, the results indicate that the attitude toward behavior and the subjective norm significantly influenced the behavioral intention of fraudulent financial reporting. However, the subjective norm was a more important predictor than the attitude toward behavior. Overall, the results show that the theory of reasoned action was successful in explaining the fraudulent financial reporting behavior.

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