Year: 2017
Type: article
Study design: Observational Study
Abstract: Fraud committed by employees has become a serious issue as it impacts the reputation of an organisation as well as ruining employees' morality.Many of the fraud cases previously reported were from the conventional banks and little attention has been given to fraud cases in Islamic banks.This study examines whether Islamic bank employees' profile may influence them to commit fraud.Specifically, this study aims to examine whether gender, age, position and religiosity would influence them to commit asset misappropriation.Utilising the Fraud Triangle model, this study conducts questionnaire survey to 109 employees in Islamic banks in Malaysia.The results show significant relationship on gender, age, position and religiosity in influencing the bank employees to commit asset misappropriation in the Islamic banks.The findings in this study indicates that higher authority of the Islamic banks need to outline various plans or programs in preventing fraud in their organisations.The findings in this study contributes to the literature and to the practitioners on the potential factors that may influence asset misappropriation.
Source: Global Journal Al-Thaqafah
DOI: 10.7187/gjat122017-3
Authors: Universiti Teknologi MARA, Malaysia, Wan Mohd Fathi Wan Nor Iffah, K Ghani Erlane, Universiti Teknologi MARA, Malaysia, Said Jamaliah, Universiti Teknologi MARA, Malaysia, Puspitasari Evita, Universitas Padjadjaran, Indonesia
Institutions: Universiti Teknologi MARA, Padjadjaran University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $250
OpenAlex ID: W2791454790