Determinants of behavioral intention of fraudulent financial reporting: using the theory of reasoned action / Siti Noor Hayati Mohamed Zawawi, Kamil Md. Idris and Rashidah Abdul Rahman.

Mohamed Zawawi, Siti Noor Hayati and Md. Idris, Kamil and Abdul Rahman, Rashidah (2011) Determinants of behavioral intention of fraudulent financial reporting: using the theory of reasoned action / Siti Noor Hayati Mohamed Zawawi, Kamil Md. Idris and Rashidah Abdul Rahman. Management & Accounting Review, 10 (1). pp. 1-20. ISSN 2550-1895

Abstract

The main aim of this study was to identify factors that determined the behavioral intention of fraudulent financial reporting. Since fraudulent financial reporting involves unacceptable human behavior, the social psychology theory of reasoned action was used to identify the behavioral factors that could explain this behavior. Using the structural equation modeling, the results indicate that the attitude toward behavior and the subjective norm significantly influenced the behavioral intention of fraudulent financial reporting. However, the subjective norm was a more important predictor than the attitude toward behavior. Overall, the results show that the theory of reasoned action was successful in explaining the fraudulent financial reporting behavior.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Mohamed Zawawi, Siti Noor HayatiUNSPECIFIED
Md. Idris, KamilUNSPECIFIED
Abdul Rahman, RashidahUNSPECIFIED
Subjects: H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure > Malaysia
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Journal or Publication Title: Management & Accounting Review
Journal: UiTM Journal > Management & Accounting Review
ISSN: 2550-1895
Volume: 10
Number: 1
Page Range: pp. 1-20
Official URL: http://arionline.uitm.edu.my/ojs/index.php/MAR/art...
Item ID: 31113
Uncontrolled Keywords: Fraudulent Financial Reporting, Theory of Reasoned Action, Structural Equation Modeling, Management.
URI: http://ir.uitm.edu.my/id/eprint/31113

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