Behavioral intention for fraudulent reporting behaviour using cognitive theory

• Main Authors: Mohd Zawawi, Siti Noor Hayati, Jusoff, Kamaruzaman, Abdul Rahman, Rashidah, Md. Idris, Kamil
• Format: Article
• Language: English
• Published: Canadian Center of Science and Education 2008
• Subjects: HG Finance
• Online Access: http://repo.uum.edu.my/3855/1/ka.pdf; http://repo.uum.edu.my/3855/; http://ccsenet.org/journal/index.php/ass/article/view/1369/1332
• Institution: Universiti Utara Malaysia

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 preve...