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The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study

Year: 2020

Type: article

Abstract: This study aims to obtain evidence to determine whether there are differences in the likelihood to commit fraud between individuals under the conditions of present and absent internal control and between individuals with high and low levels of individual morality. The study also aims to determine whether the interaction between individual morality and internal controls lead to fraud. Results show differences among individuals under the conditions of present or absent internal control to commit fraud. Moreover, there are differences among individuals who have high and low levels of individual morality to commit fraud. Finally, results reveal that the interaction between individual morality and internal controls lead to fraud. Keywords: Fraud; internal control; individuals moral

Source: Jurnal Ilmiah Akuntansi dan Bisnis

DOI: 10.24843/jiab.2020.v15.i01.p11

Authors: Efrizon Efrizon, Rahmat Febrianto, Rayna Kartika

Institution: Andalas University

Language: English

Topic: Ethics in Business and Education

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $98