Do Elements of Fraud Influence Management and Employees Intention to Report Fraudulent Financial Statements?

摘要：

The main objective of this study is to investigate whether the fraud elements significantly influence management and executives intention to engage in fraudulent financial reporting. Using structural equation modeling, the results show that in general the influence of these fraud elements is significant. The implication of this study is discussed and this study is useful to the management, regulators and profession in their efforts to reduce the occurrence of fraudulent financial reporting.

关键词： fraud elements fraudulent financial reporting management theory of planned behavior structural equation modeling

作者: S. N. Hayati M. Zawawi Yap Rashidah, A. Rahman Rashidah A. Rahman Kamil Muhd. Idris

作者单位: Accountancy UITM Shah Alam, Malaysia FSKM UITM Shah Alam, Malaysia ARI UITM Shah Alam, Malaysia Accountancy UUM Sintok, Malaysia

会议类型: 国际会议

会议名称: 2011 International Conference on Economics, Business and Marketing Management(EBMM 2011)(2011年经济、商业和营销管理国际会议)

会议地点: 上海

会议语种:英文

页码: 362-366

在线出版日期: 2011-03-11（万方平台首次上网日期，不代表论文的发表时间）