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Behavioural intention for fraudulent reporting behaviour using cognitive theory


Mohd Zawawi, Siti Noor Hayati and Jusoff, Kamaruzaman and Abdul Rahman, Rashidah and Muhd Idris, Kamil (2008) Behavioural intention for fraudulent reporting behaviour using cognitive theory. Asian Social Science, 4 (7). pp. 43-47. ISSN 1911-2017; ESSN: 1911-2025

Abstract / Synopsis

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.

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Additional Metadata

Item Type: Article
Divisions: Faculty of Forestry
DOI Number: 10.5539/ass.v4n7p43
Publisher: Canadian Center of Science and Education
Keywords: Theory of reasoned action; Fraudulent financial reporting
Depositing User: Norhazura Hamzah
Date Deposited: 28 Jul 2010 16:44
Last Modified: 23 Oct 2017 13:12
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