UUM Repository | Universiti Utara Malaysian Institutional Repository
FAQs | Feedback | Search Tips | Sitemap

Determinants of behavioral intention of fraudulent financial reporting: Using the theory of reasoned action


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. Malaysian Accounting Review, 10 (1). pp. 43-62. ISSN 1675-4077

[img] PDF
Restricted to Registered users only

Download (398kB)

Abstract

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.

Item Type: Article
Uncontrolled Keywords: Fraudulent Financial Reporting, Theory of Reasoned Action, Structural Equation Modeling, Management.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Prof. Dr. Kamil Md Idris
Date Deposited: 07 Oct 2013 09:20
Last Modified: 24 Apr 2016 06:07
URI: http://repo.uum.edu.my/id/eprint/9266

Actions (login required)

View Item View Item