Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi
The occurrence of fraudulent financial reporting is increasing and spreading despite various actions have been taken such as amending the Companies Act 1965, revising the Bursa Malaysia's listing requirements and revising the Malaysian Code on Corporate Governance. One of the reasons for the co...
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| Format: | Thesis |
| Language: | English |
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2010
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| Online Access: | https://ir.uitm.edu.my/id/eprint/5263/ |
| _version_ | 1848802777069780992 |
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| author | Mohamed Zawawi, Siti Noor Hayati |
| author_facet | Mohamed Zawawi, Siti Noor Hayati |
| author_sort | Mohamed Zawawi, Siti Noor Hayati |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The occurrence of fraudulent financial reporting is increasing and spreading despite various actions have been taken such as amending the Companies Act 1965, revising the Bursa Malaysia's listing requirements and revising the Malaysian Code on Corporate Governance. One of the reasons for the continuing trend may be that the problem is not addressed at the root level. The main aim of this study was to identify the root causes of fraudulent financial reporting behaviour. In particular, to examine whether the manager and executive's attitude toward behaviour, social pressure, perceived behavioural control and religiosity significantly influence his or her behavioural intention of fraudulent financial reporting. This study also investigates whether there are certain beliefs that influence the individual's attitude toward behaviour, social pressure and perceived behavioural control. The theory of planned behaviour was used as the theoretical framework for this study. |
| first_indexed | 2025-11-14T21:28:44Z |
| format | Thesis |
| id | uitm-5263 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:28:44Z |
| publishDate | 2010 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-52632025-01-28T06:39:29Z https://ir.uitm.edu.my/id/eprint/5263/ Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi Mohamed Zawawi, Siti Noor Hayati Malaysia Financial management. Business finance. Corporation finance The occurrence of fraudulent financial reporting is increasing and spreading despite various actions have been taken such as amending the Companies Act 1965, revising the Bursa Malaysia's listing requirements and revising the Malaysian Code on Corporate Governance. One of the reasons for the continuing trend may be that the problem is not addressed at the root level. The main aim of this study was to identify the root causes of fraudulent financial reporting behaviour. In particular, to examine whether the manager and executive's attitude toward behaviour, social pressure, perceived behavioural control and religiosity significantly influence his or her behavioural intention of fraudulent financial reporting. This study also investigates whether there are certain beliefs that influence the individual's attitude toward behaviour, social pressure and perceived behavioural control. The theory of planned behaviour was used as the theoretical framework for this study. 2010 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/5263/1/TP_SITI%20NOOR%20HAYATI%20MOHAMED%20ZAWAWI%20AC%2010_5%201.pdf Mohamed Zawawi, Siti Noor Hayati (2010) Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi. (2010) PhD thesis, thesis, Universiti Teknologi MARA. <http://terminalib.uitm.edu.my/5263.pdf> |
| spellingShingle | Malaysia Financial management. Business finance. Corporation finance Mohamed Zawawi, Siti Noor Hayati Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi |
| title | Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi |
| title_full | Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi |
| title_fullStr | Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi |
| title_full_unstemmed | Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi |
| title_short | Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi |
| title_sort | antecedents of behavioural intention of fraudulent financial reporting : malaysian evidence / siti noor hayati mohamed zawawi |
| topic | Malaysia Financial management. Business finance. Corporation finance |
| url | https://ir.uitm.edu.my/id/eprint/5263/ |