文章基本信息

标题：The Influencing Factors of Employee Fraud in Malaysian Financial Institution: The Application of the Fraud Pentagon Theory
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作者：Norazida Mohamed ; Nor Balkish Zakaria ; Nor Farizal Muhamad 等
期刊名称：Academy of Strategic Management Journal
印刷版ISSN：1544-1458
出版年度：2021
卷号：20
期号：6
页码：1-12
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Employee fraud issues are commendable of discussion in the current global economy. According to PwC (2020), 68% of fraud is committed by employees in Malaysia, and 35% of it were committed by collusion with external parties. This indicates a tighter control is required to reduce the cases. In addition, the financial institutions are known to be susceptible to fraud cases, due to its nature of directly handling a huge amount of cash. Due to the rapid changes of technological development and increased in organized crime, fraudsters focus on financial institutions as their target. Thus, the adoption of a strategic approach is required to prevent, detect and combat employee fraud occurrences. The research aim is to examine the influencing factors of employee fraud in Malaysian financial institution. The research utilise the data obtained from questionnaire that polled public attitudes regarding the influencing factors of employee fraud occurrences by adopting the Fraud Pentagon Theory. The data was analysed to evaluate and determine the perception of employees working in financial institutions on the influencing factors of employee fraud occurrences. The research suggested that elements in the Fraud Pentagon Theory, namely pressure, opportunity, rationalization, capability and arrogance have significant positive influence on the employee fraud occurrences in the Malaysian financial institution.
关键词：Employee Fraud;Prevention;Fraud Pentagon Theory