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Behavioral intention for fraudulent reporting behaviour using cognitive theory


Mohd Zawawi, Siti Noor Hayati and Jusoff, Kamaruzaman and Abdul Rahman, Rashidah and Md. Idris, Kamil (2008) Behavioral intention for fraudulent reporting behaviour using cognitive theory. Asian Social Science, 4 (7). pp. 43-47. ISSN 1911-2025

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Abstract

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.

Item Type: Article
Uncontrolled Keywords: Theory of Reasoned Action, Fraudulent Financial Reporting
Subjects: H Social Sciences > HG Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 15 Feb 2012 00:16
Last Modified: 26 Apr 2016 06:32
URI: http://repo.uum.edu.my/id/eprint/3855

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