Integrating religiosity into fraud triangle theory: findings on Malaysian police officers
| Date | 11 June 2018 |
| Published date | 11 June 2018 |
| Pages | 111-123 |
| DOI | https://doi.org/10.1108/JCRPP-09-2017-0027 |
| Author | Jamaliah Said,Md. Mahmudul Alam,Zulyanti Abdul Karim,Razana Juhaida Johari |
Integrating religiosity into fraud triangle
theory: findings on Malaysian police
officers
Jamaliah Said, Md. Mahmudul Alam, Zulyanti Abdul Karim and Razana Juhaida Johari
Abstract
Purpose –The purpose of this paper is to conduct an empirical analysis of the factors that determine the
occupational fraud behavior.
Design/methodology/approach –This 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.
Findings –The 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 implications –The 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/value –This study is an original work based on the primary data collection.
Keywords Ethics, Malaysia, Police, Religiosity, Corruption, Fraud, Asset misappropriation, Rationalization
Paper type Research paper
Introduction
An appropriate handling of fraud is one of the greatest economic burdens. The Association of
Certified Fraud Examiners (ACFE) (2016) highlighted the loss of 5 percent of revenues each year
to fraud in an organization. The total loss caused by the cases in their study exceeded
$6.3 billion, with an average loss per case of $2.7 million.
The Association of Certified Fraud Examiners (ACFE) (2014) classified fraud into two groups, i.e.
those who committed fraud in the interests of an organization and those who perpetrated against
an organization. The top management usually commits this type of fraud for the sake of an
organization. Fraudulent financial reporting is typical in this category to make false reports of
better earning, to increase a company’s stock price.
Frauds against an organization are known as employee embezzlement or an occupational fraud.
ACFE (2014) defined occupational fraud as “[…] the use of one’s occupation for personal enrichment
through the deliberate misuse or misapplication of the employing organization’s resources or
assets […].”Association of Certified Fraud Examiners then classified occupational frauds into three
major categories –asset misappropriations, corruption, and financial statement fraud. In asset
misappropriation, an employee steals or misuses the organization’s resources, such as theft of
company’s cash, false billing schemes, and inflated expense reports. In corruption, an employee
influences a business transaction that violates his or her duty to the employer, gaining a direct
or indirect benefit, such as schemes involving bribery or conflicts of interest, illegal gratuities,
Received 5 September 2017
Revised 21 October 2017
Accepted 22 October 2017
Jamaliah Said is based at the
Universiti Teknologi MARA –
Kampus Puncal Alam,
Kuala Selangor, Malaysia.
Md. Mahmudul Alam is based
at the Universiti Utara Malaysia,
Sintok, Malaysia.
Zulyanti Abdul Karim is based
at the INTEC Education
College, Shah Alam, Malaysia.
Razana Juhaida Johari is
based at the Universiti
Teknologi MARA –Kampus
Puncal Alam, Kuala Selangor,
Malaysia.
DOI 10.1108/JCRPP-09-2017-0027VOL. 4 NO. 2 2018, pp.111-123, © Emerald Publishing Limited, ISSN 2056-3841
j
JOURNAL OF CRIMINOLOGICALRESEARCH, POLICY AND PRACTICE
j
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