文章基本信息

标题：The Effect of Leadership Style, Organisational Culture and Internal Control on Asset Misappropriation
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作者：Erlane K Ghani ; Norazida Mohamed ; Mohd Aizuddin Tajudin 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：5
页码：1-12
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Recent fraud cases in Malaysia have become the most serious issue that is related to companies or the public sector. In a company, asset misappropriation has become a major concern to the management of the company because asset misappropriation may seemingly be an insignificant behaviour that will not give so much impact to a company but if it is not treated, it will become worse and it will be difficult to solve. This study analyses the factors that affect asset misappropriation occurrence in a company. Specifically, this study examines the effect of leadership style, organisational culture and internal control on asset misappropriation in an organisation. Using questionnaire survey on 137 employeesin a company, thisstudy shows that all three factors; leadership style, organisational culture and internal control have significant influence on asset misappropriation occurrences in the company, although the effect is negative. The findingsin thisstudy provide insights on fraud to the management of the company. Consequently, this study can assist the management of the company to execute an effective internal control mechanism as well as establish policies pertaining to fraudactivities to ensure that the recent case fraud involving the company will be the last one to occur. In addition, the findings from the study could also motivate employees to prevent any fraudulent activities.
关键词：Leadership Style;Organisational Culture;Internal Control;Employees;Case Study;Malaysia