Cover Image

The influence of fraud elements on asset misappropriation: a fraud triangle perspective / Nur Hazilah Zulkaply

Fraud has continuously grown to become a serious issue and becoming a major business problem. It can affect any organization regardless of the sector; either from the private or public sector. The impact of fraud to any organisation is indescribable. Not only it causes financial defeat but it can al...

Full description

Saved in:
Bibliographic Details
Main Author: Zulkaply, Nur Hazilah
Format: Book Section
Language:English
Published: Faculty of Accountancy 2019
Subjects:
Fraud. Swindling. Confidence games
Malaysia
Commercial crimes. Financial crimes
Online Access:http://ir.uitm.edu.my/id/eprint/43556/1/43556.pdf
http://ir.uitm.edu.my/id/eprint/43556/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.43556
record_format eprints
spelling my.uitm.ir.435562021-03-19T03:57:45Z http://ir.uitm.edu.my/id/eprint/43556/ The influence of fraud elements on asset misappropriation: a fraud triangle perspective / Nur Hazilah Zulkaply Zulkaply, Nur Hazilah Fraud. Swindling. Confidence games Malaysia Commercial crimes. Financial crimes Fraud has continuously grown to become a serious issue and becoming a major business problem. It can affect any organization regardless of the sector; either from the private or public sector. The impact of fraud to any organisation is indescribable. Not only it causes financial defeat but it can also result in loss of productivity, loss of confidence among investors as well as loss of excellent employees due to high turnover. Hence, fraud serves as a major concern especially among investors and organisations’ external parties. Despite multiple efforts to combat fraud, fraud has continued to become a serious problem with asset misappropriation to be the most common type of fraud compared to other types of fraud. One of the causes could be due to the lack of understanding on what influence the fraud to happen and the implication of committing fraud. This research examines the perception of the employees of the company on asset misappropriation occurrences. Specifically, this research examines the influence of fraud elements by using the fraud triangle of perceived pressure, perceived opportunity and rationalisation on the occurrences of the asset misappropriation among the employees. Survey was done through online survey form using Google, through electronic mail and through direct, face-to-face approach and the study revealed that that there is a significant linear relationship between perceived pressure and perceived opportunity toward the occurrence of asset misappropriation. This indicates that the existence of pressure and opportunity would motivate fraud occurrence. This research however finds that rationalization does not influence the occurrence of asset misappropriation. This research also may assist the policy makers of the company to implement a preventive measure of fraud. Faculty of Accountancy 2019 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/43556/1/43556.pdf Zulkaply, Nur Hazilah (2019) The influence of fraud elements on asset misappropriation: a fraud triangle perspective / Nur Hazilah Zulkaply. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 42. ISBN 978-967-17038-0-9
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Fraud. Swindling. Confidence games
Malaysia
Commercial crimes. Financial crimes
spellingShingle Fraud. Swindling. Confidence games
Malaysia
Commercial crimes. Financial crimes
Zulkaply, Nur Hazilah
The influence of fraud elements on asset misappropriation: a fraud triangle perspective / Nur Hazilah Zulkaply
description Fraud has continuously grown to become a serious issue and becoming a major business problem. It can affect any organization regardless of the sector; either from the private or public sector. The impact of fraud to any organisation is indescribable. Not only it causes financial defeat but it can also result in loss of productivity, loss of confidence among investors as well as loss of excellent employees due to high turnover. Hence, fraud serves as a major concern especially among investors and organisations’ external parties. Despite multiple efforts to combat fraud, fraud has continued to become a serious problem with asset misappropriation to be the most common type of fraud compared to other types of fraud. One of the causes could be due to the lack of understanding on what influence the fraud to happen and the implication of committing fraud. This research examines the perception of the employees of the company on asset misappropriation occurrences. Specifically, this research examines the influence of fraud elements by using the fraud triangle of perceived pressure, perceived opportunity and rationalisation on the occurrences of the asset misappropriation among the employees. Survey was done through online survey form using Google, through electronic mail and through direct, face-to-face approach and the study revealed that that there is a significant linear relationship between perceived pressure and perceived opportunity toward the occurrence of asset misappropriation. This indicates that the existence of pressure and opportunity would motivate fraud occurrence. This research however finds that rationalization does not influence the occurrence of asset misappropriation. This research also may assist the policy makers of the company to implement a preventive measure of fraud.
format Book Section
author Zulkaply, Nur Hazilah
author_facet Zulkaply, Nur Hazilah
author_sort Zulkaply, Nur Hazilah
title The influence of fraud elements on asset misappropriation: a fraud triangle perspective / Nur Hazilah Zulkaply
title_short The influence of fraud elements on asset misappropriation: a fraud triangle perspective / Nur Hazilah Zulkaply
title_full The influence of fraud elements on asset misappropriation: a fraud triangle perspective / Nur Hazilah Zulkaply
title_fullStr The influence of fraud elements on asset misappropriation: a fraud triangle perspective / Nur Hazilah Zulkaply
title_full_unstemmed The influence of fraud elements on asset misappropriation: a fraud triangle perspective / Nur Hazilah Zulkaply
title_sort influence of fraud elements on asset misappropriation: a fraud triangle perspective / nur hazilah zulkaply
publisher Faculty of Accountancy
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/43556/1/43556.pdf
http://ir.uitm.edu.my/id/eprint/43556/
_version_ 1695534688739786752
score 13.211869

Similar Items