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The moderating role of capability element of fraud on internal industry factors and fraud prevention in Saudi Arabian banking sector


Rayaan, Baz and Samsudin, Rose Shamsiah and Che Ahmad, Ayoib and Popoola, Oluwatoyin Muse Johnson (2016) The moderating role of capability element of fraud on internal industry factors and fraud prevention in Saudi Arabian banking sector. In: International Conference on Accounting Studies (ICAS) 2016, 15-18 August 2016, Langkawi, Kedah, Malaysia. (Unpublished)

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Abstract

Fraud described as an unlawful act that portrays a violation of trust, deceit, or concealment and which does not essentially rely on applying it, or physical force threatening or violence.The Internal factors inspire and dishearten fraud in the sense of outcome deliverable s. This paper discusses the impact of internal industry factors such as insider involvement, internal controls, and information sharing on fraud prevention in the Saudi Arabian banking sector.Precisely, this study investigates the moderating role of capability element of fraud on internal industry factors and fraud prevention in the Saudi Arabian banking sector.The findings of this study will help the banking sector in Saudi Arabia especially and Middle East banks in general to improve the fraud prevention system, and for other stakeholders, it will help them uncover critical areas in fraud schemes that deserve immediate and prompt attention.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Proceedings of the International Conference on Accounting Studies (ICAS) 2016 Edited by Aidi Ahmi, Siti Zabedah Saidin, Oluwatoyin Muse Johnson Popoola, Norfaiezah Sawandi and Hasnah Shaari ISBN 978-967-0910-27-7 Published by Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, UUM Sintok, Kedah, Malaysia
Uncontrolled Keywords: Internal industry factors, capability element of fraud, moderator, fraud prevention, Saudi Arabian banking sector
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Rose Shamsiah Samsudin
Date Deposited: 30 Jan 2017 03:36
Last Modified: 30 Jan 2017 03:36
URI: http://repo.uum.edu.my/id/eprint/20775

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