Behavioural intention for fraudulent reporting behaviour using cognitive theory
Fraudulent financial reporting is a serious social problem that has spread worldwide. The consequences of it can be detrimental to many stakeholders. Thus, fraudulent financial reporting has to be prevented and combated. Fraudulent financial reporting involves human deviant behaviour. Thus, to prev...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Canadian Center of Science and Education
2008
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| Online Access: | http://psasir.upm.edu.my/id/eprint/7596/ http://psasir.upm.edu.my/id/eprint/7596/1/7596.pdf |
| _version_ | 1848840640271482880 |
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| author | Mohd Zawawi, Siti Noor Hayati Jusoff, Kamaruzaman Abdul Rahman, Rashidah Muhd Idris, Kamil |
| author_facet | Mohd Zawawi, Siti Noor Hayati Jusoff, Kamaruzaman Abdul Rahman, Rashidah Muhd Idris, Kamil |
| author_sort | Mohd Zawawi, Siti Noor Hayati |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Fraudulent financial reporting is a serious social problem that has spread worldwide. The consequences of it can be
detrimental to many stakeholders. Thus, fraudulent financial reporting has to be prevented and combated. Fraudulent financial reporting involves human deviant behaviour. Thus, to prevent it from occurring, the root causes that relate to
deviant human behaviour have to be identified. This paper tries to explain how the social behavioural theory, in
particular the theory of reasoned action can be used to explain for fraudulent financial reporting behaviour. |
| first_indexed | 2025-11-15T07:30:33Z |
| format | Article |
| id | upm-7596 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T07:30:33Z |
| publishDate | 2008 |
| publisher | Canadian Center of Science and Education |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-75962017-10-23T05:12:16Z http://psasir.upm.edu.my/id/eprint/7596/ Behavioural intention for fraudulent reporting behaviour using cognitive theory Mohd Zawawi, Siti Noor Hayati Jusoff, Kamaruzaman Abdul Rahman, Rashidah Muhd Idris, Kamil Fraudulent financial reporting is a serious social problem that has spread worldwide. The consequences of it can be detrimental to many stakeholders. Thus, fraudulent financial reporting has to be prevented and combated. Fraudulent financial reporting involves human deviant behaviour. Thus, to prevent it from occurring, the root causes that relate to deviant human behaviour have to be identified. This paper tries to explain how the social behavioural theory, in particular the theory of reasoned action can be used to explain for fraudulent financial reporting behaviour. Canadian Center of Science and Education 2008 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/7596/1/7596.pdf Mohd Zawawi, Siti Noor Hayati and Jusoff, Kamaruzaman and Abdul Rahman, Rashidah and Muhd Idris, Kamil (2008) Behavioural intention for fraudulent reporting behaviour using cognitive theory. Asian Social Science, 4 (7). pp. 43-47. ISSN 1911-2017; ESSN: 1911-2025 http://ccsenet.org/journal/index.php/ass/article/view/1369 10.5539/ass.v4n7p43 |
| spellingShingle | Mohd Zawawi, Siti Noor Hayati Jusoff, Kamaruzaman Abdul Rahman, Rashidah Muhd Idris, Kamil Behavioural intention for fraudulent reporting behaviour using cognitive theory |
| title | Behavioural intention for fraudulent reporting behaviour using cognitive theory |
| title_full | Behavioural intention for fraudulent reporting behaviour using cognitive theory |
| title_fullStr | Behavioural intention for fraudulent reporting behaviour using cognitive theory |
| title_full_unstemmed | Behavioural intention for fraudulent reporting behaviour using cognitive theory |
| title_short | Behavioural intention for fraudulent reporting behaviour using cognitive theory |
| title_sort | behavioural intention for fraudulent reporting behaviour using cognitive theory |
| url | http://psasir.upm.edu.my/id/eprint/7596/ http://psasir.upm.edu.my/id/eprint/7596/ http://psasir.upm.edu.my/id/eprint/7596/ http://psasir.upm.edu.my/id/eprint/7596/1/7596.pdf |