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Integrating religiosity into fraud triangle theory: findings on Malaysian police officers

Integrating religiosity into fraud triangle theory: findings on Malaysian police officers The purpose of this paper is to conduct an empirical analysis of the factors that determine the occupational fraud behavior.Design/methodology/approachThis study utilizes primary data collected by a questionnaire-based survey on 186 police officials of Malaysia including Sabah and Sarawak. Data are analyzed using descriptive statistics, factor analysis, and cross-sectional regression.FindingsThe results derived in the study showed a statistically significant positive relationship between three basic variables of the fraud theory – pressure, opportunity, and rationalization with asset misappropriation. Moreover, this study revealed that religiosity is statistically significantly and negatively correlated to asset misappropriation. Therefore, the higher religiosity of an individual correlates with the lower probability involve in asset misappropriation.Practical implicationsThe findings will help Anti-Corruption Commission, Enforcement Agency of Integrity Commission, Police Department, and relevant agencies from Malaysia and other countries to design policies for reducing cases of fraudulent behavior.Originality/valueThis study is an original work based on the primary data collection. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Criminological Research, Policy and Practice Emerald Publishing

Integrating religiosity into fraud triangle theory: findings on Malaysian police officers

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2056-3841
DOI
10.1108/jcrpp-09-2017-0027
Publisher site
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Abstract

The purpose of this paper is to conduct an empirical analysis of the factors that determine the occupational fraud behavior.Design/methodology/approachThis study utilizes primary data collected by a questionnaire-based survey on 186 police officials of Malaysia including Sabah and Sarawak. Data are analyzed using descriptive statistics, factor analysis, and cross-sectional regression.FindingsThe results derived in the study showed a statistically significant positive relationship between three basic variables of the fraud theory – pressure, opportunity, and rationalization with asset misappropriation. Moreover, this study revealed that religiosity is statistically significantly and negatively correlated to asset misappropriation. Therefore, the higher religiosity of an individual correlates with the lower probability involve in asset misappropriation.Practical implicationsThe findings will help Anti-Corruption Commission, Enforcement Agency of Integrity Commission, Police Department, and relevant agencies from Malaysia and other countries to design policies for reducing cases of fraudulent behavior.Originality/valueThis study is an original work based on the primary data collection.

Journal

Journal of Criminological Research, Policy and Practice – Emerald Publishing

Published: Jul 4, 2018

Keywords: Ethics; Malaysia; Police; Religiosity; Corruption; Fraud; Asset misappropriation; Rationalization

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