文章基本信息

标题：Behavioural Intention for Fraudulent Reporting Behaviour Using Cognitive Theory
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作者：Siti Noor Hayati Mohd Zawawi ; Kamaruzaman Jusoff ; Rashidah Abdul Rahman 等
期刊名称：Asian Social Science
印刷版ISSN：1911-2017
电子版ISSN：1911-2025
出版年度：2008
卷号：4
期号：7
页码：43
DOI：10.5539/ass.v4n7p43
出版社：Canadian Center of Science and Education
摘要：Fraudulent financial reporting is a serious social problem that has spread worldwide. The consequences of it can be detrimental to many stakeholders. Thus, fraudulent financial reporting has to be prevented and combated. Fraudulent financial reporting involves human deviant behaviour. Thus, to prevent it from occurring, the root causes that relate to deviant human behaviour have to be identified. This paper tries to explain how the social behavioural theory, in particular the theory of reasoned action can be used to explain for fraudulent financial reporting behaviour.