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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2011
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/31113/ |
| _version_ | 1848807672073158656 |
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| author | Mohamed Zawawi, Siti Noor Hayati Md. Idris, Kamil Abdul Rahman, Rashidah |
| author_facet | Mohamed Zawawi, Siti Noor Hayati Md. Idris, Kamil Abdul Rahman, Rashidah |
| author_sort | Mohamed Zawawi, Siti Noor Hayati |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T22:46:32Z |
| format | Article |
| id | uitm-31113 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:46:32Z |
| publishDate | 2011 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-311132020-06-17T02:01:15Z https://ir.uitm.edu.my/id/eprint/31113/ 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. mar Mohamed Zawawi, Siti Noor Hayati Md. Idris, Kamil Abdul Rahman, Rashidah Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Malaysia 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. Universiti Teknologi MARA Cawangan Selangor 2011-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31113/1/AJ_SITI%20NOOR%20HAYATI%20MOHAMAD%20ZAWAWI%20MAR%20B%2011.pdf Mohamed Zawawi, Siti Noor Hayati and Md. Idris, Kamil and Abdul Rahman, Rashidah (2011) 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. (2011) Management & Accounting Review <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review.html>, 10 (1). pp. 1-20. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/230 |
| spellingShingle | Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Malaysia Mohamed Zawawi, Siti Noor Hayati Md. Idris, Kamil Abdul Rahman, Rashidah 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. |
| title | 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. |
| title_full | 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. |
| title_fullStr | 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. |
| title_full_unstemmed | 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. |
| title_short | 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. |
| title_sort | 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. |
| topic | Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/31113/ https://ir.uitm.edu.my/id/eprint/31113/ |