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

Full text not available from this repository.

Official URL: http://ccsenet.org/journal/index.php/ass/article/viewFile/1369

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
Keyword:Theory of Reasoned Action, Fraudulent Financial Reporting
Faculty or Institute:Faculty of Forestry
ID Code:7596
Deposited By: Norhazura Hamzah
Deposited On:28 Jul 2010 08:44
Last Modified:28 Jul 2010 08:46

Repository Staff Only: Edit item detail

Document Download Statistics

This item has been downloaded for since 28 Jul 2010 08:44.

View statistics for "Behavioural Intention for Fraudulent Reporting Behaviour Using Cognitive Theory"


Universiti Putra Malaysia Institutional Repository

Universiti Putra Malaysia Institutional Repository is an on-line digital archive that serves as a central collection and storage of scientific information and research at the Universiti Putra Malaysia.

Currently, the collections deposited in the IR consists of Master and PhD theses, Master and PhD Project Report, Journal Articles, Journal Bulletins, Conference Papers, UPM News, Newspaper Cuttings, Patents and Inaugural Lectures.

As the policy of the university does not permit users to view thesis in full text, access is only given to the first 24 pages only.