文章基本信息

标题：The Impact of Internal Control and Individual Morals on Fraud: AnExperimental Study
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作者：Efrizon ; Efrizon ; Rahmat Febrianto 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2020
卷号：15
期号：1
页码：119-126
DOI：10.24843/JIAB.2020.v15.i01.p1
语种：Indonesian
出版社：Universitas Udayana
摘要：This study aims to obtain evidence to determine whether there are differencesin the likelihood to commit fraud between individuals under the conditionsof present and absent internal control and between individuals with highand low levels of individual morality. The study also aims to determinewhether the interaction between individual morality and internal controlslead to fraud. Results show differences among individuals under theconditions of present or absent internal control to commit fraud. Moreover,there are differences among individuals who have high and low levels ofindividual morality to commit fraud. Finally, results reveal that the interactionbetween individual morality and internal controls lead to frau.
关键词：Fraud; internal control; individuals moral