Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi

The occurrence of fraudulent financial reporting is increasing and spreading despite various actions have been taken such as amending the Companies Act 1965, revising the Bursa Malaysia's listing requirements and revising the Malaysian Code on Corporate Governance. One of the reasons for the co...

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Main Author: Mohamed Zawawi, Siti Noor Hayati
Format: Thesis
Language:en
Published: 2010
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/5263/1/TP_SITI%20NOOR%20HAYATI%20MOHAMED%20ZAWAWI%20AC%2010_5%201.pdf
https://ir.uitm.edu.my/id/eprint/5263/
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author Mohamed Zawawi, Siti Noor Hayati
author_facet Mohamed Zawawi, Siti Noor Hayati
author_sort Mohamed Zawawi, Siti Noor Hayati
building Tun Abdul Razak Library
collection Institutional Repository
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
continent Asia
country Malaysia
description The occurrence of fraudulent financial reporting is increasing and spreading despite various actions have been taken such as amending the Companies Act 1965, revising the Bursa Malaysia's listing requirements and revising the Malaysian Code on Corporate Governance. One of the reasons for the continuing trend may be that the problem is not addressed at the root level. The main aim of this study was to identify the root causes of fraudulent financial reporting behaviour. In particular, to examine whether the manager and executive's attitude toward behaviour, social pressure, perceived behavioural control and religiosity significantly influence his or her behavioural intention of fraudulent financial reporting. This study also investigates whether there are certain beliefs that influence the individual's attitude toward behaviour, social pressure and perceived behavioural control. The theory of planned behaviour was used as the theoretical framework for this study.
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spelling my.uitm.ir-52632026-01-14T03:22:20Z https://ir.uitm.edu.my/id/eprint/5263/ Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi Mohamed Zawawi, Siti Noor Hayati Malaysia Financial management. Business finance. Corporation finance The occurrence of fraudulent financial reporting is increasing and spreading despite various actions have been taken such as amending the Companies Act 1965, revising the Bursa Malaysia's listing requirements and revising the Malaysian Code on Corporate Governance. One of the reasons for the continuing trend may be that the problem is not addressed at the root level. The main aim of this study was to identify the root causes of fraudulent financial reporting behaviour. In particular, to examine whether the manager and executive's attitude toward behaviour, social pressure, perceived behavioural control and religiosity significantly influence his or her behavioural intention of fraudulent financial reporting. This study also investigates whether there are certain beliefs that influence the individual's attitude toward behaviour, social pressure and perceived behavioural control. The theory of planned behaviour was used as the theoretical framework for this study. 2010 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/5263/1/TP_SITI%20NOOR%20HAYATI%20MOHAMED%20ZAWAWI%20AC%2010_5%201.pdf Mohamed Zawawi, Siti Noor Hayati (2010) Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi. (2010) PhD thesis, thesis, Universiti Teknologi MARA. <http://terminalib.uitm.edu.my/5263.pdf>
spellingShingle Malaysia
Financial management. Business finance. Corporation finance
Mohamed Zawawi, Siti Noor Hayati
Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi
title Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi
title_full Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi
title_fullStr Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi
title_full_unstemmed Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi
title_short Antecedents of behavioural intention of fraudulent financial reporting : Malaysian evidence / Siti Noor Hayati Mohamed Zawawi
title_sort antecedents of behavioural intention of fraudulent financial reporting : malaysian evidence / siti noor hayati mohamed zawawi
topic Malaysia
Financial management. Business finance. Corporation finance
url https://ir.uitm.edu.my/id/eprint/5263/1/TP_SITI%20NOOR%20HAYATI%20MOHAMED%20ZAWAWI%20AC%2010_5%201.pdf
https://ir.uitm.edu.my/id/eprint/5263/
url_provider http://ir.uitm.edu.my/