Nik Zati Afiqah Sapiaa , Ruslaina Yusoff

Fraud Triangle, Pressure, Opportunity, Rationalization, Religiosity

1. Abdullah H. M., & Al–Khalifah, A. H. M. (1994). Religiosity in Islam as a protective mechanism against criminal temptation. The American Journal of Islamic Social Sciences, 11(1), 1–12. 2. Adeniyi, A. (2004). Auditing and investigation lagos. El–Toda Ventures Limited. 3. Ahmed, U., Mozammel, S., & Ahmed, H. (2018). Performance on the road: examining the critical role of training effectiveness amongst the blue–collar employees in Bahrain. Asian Journal of Empirical Research, 8(9), 342–351. 4. Ajie, H. A., & Ezi, C. T. (2000). Financial institution and corporate market impression. Corporate Impressions. 5. Ajzen, I. (1985). From intentions to actions: a theory of planned behavior. In J. Kuhl, & J. Beckmann (eds.), Action control–from cognition to behavior (pp. 11–39). Heidelberg. 6. Akir, O. & Mallie, S. (2012). Integrity dimensions and religious orientation in aspect of employees job conduct an exploratory model building. Procedia Social and Behavioral Sciences, 62(1), 167–174. 7. Albrecht, C., Turnbull, C., Zhang, Y. & Skousen, C. J. (2010). The relationship between South Korean Chaebols and fraud. Management Research Review, 33(3), 257–68. 8. Albrecht, W. S., Albrecht C. C., & Albrecht, C. O. (2004). Agency Theory fraud and corporate. Journal of Forensic Accounting. 9. Albrecht, W.S. (2006), The ethics development model applied. Australian Accounting Review, 16(40), 30–40. 10. Amaliah, I. W. R. (2014). Factors that influence Islamic working ethics and motivation and its implications on the satisfaction of Islamic work performance: case study on embroidery business unit in Tasikmalaya [Unpublished master dissertation, Trisakti University]. 11. Amaliah, I. W. R., & Riani, W. (2011). Identifying business ethics implementation in Islamic perspective on micro business of foods and beverages in Bandung. LPPM Unisba. 12. Anyanwu, J. C. (1993). Monetary economics: theory, policy and institutions. Hybrid Publishers. 13. Ashiq, A. S. (2004). Self–religiosity, father’s attitude and religious education in the moral behaviour of adolescents. Psychology Developing Societies 16(2), 187–207. 14. Association of Certified Fraud Examiner. (2014), Report to the nations on occupational fraud and abuse, 2014 global fraud study. ICFE Publisher. https://www.acfe.com/rttn/docs/2014–report–to–nations.pdf. 15. Association of Certified Fraud Examiners. (2016). Report to the nation on occupational fraud and abuse: 2016 global fraud study. Association of Certified Fraud Examiners. 16. Azizan, H. M,. & Razlina, H. J. (2015). Relationship between workplace incivility, job attitudes and Muslim religiosity personality among trade union members. Global Journal Al–Thaqafah 5(2), 43–51. 17. Beck, L., & Ajzen, I. (1991). Predicting dishonest actions using the theory of planned behavior. Journal of Research in Personality, 25, 285–301. 18. Buchan, H. F. (2005). Ethical decision making in the public accounting profession: An extension of Ajzen‘s theory of planned behavior. Journal of Business Ethics, 61(2), 165–181. 19. Carpenter, T. D., & Reimers, J. L. (2005). Unethical and fraudulent financial reporting: Applying the theory of planned behavior. Journal of Business Ethics, 60(2), 115–129. 20. Cleff, T., Naderer, G., & Volkert, J. (2013). Motives behind white‐collar crime: results of a quantitative and qualitative study in Germany. Society and Business Review 8(2), 15–145. 21. Clinard, M. B., & Cressey, D. R. (1954). Other people’s money: a study in the social psychology of embezzlement. American Sociological Review, 19 362–363. 22. Cressey, D. R. (1950). The Criminal Violation of Financial Trust. American Sociological Review. 23. Cressey, D. R. (1953). Other people‟s money: a study in the social psychology of embezzlement. The Free Press Publisher. 24. Dellaportas, S. (2013). Conversations with inmate accountants: motivation, opportunity and the fraud triangle. Accounting Forum, 37(1), 29–39. 25. Dominey, J. W., Fleming, A. S., Kranacher, M. J., & Riley, R. (2010), Beyond the fraud triangle: enhancing deterrence of economic crime. The CPA Journal, 80(7), 17–24. 26. Dwi, C., Lestari, A., Sujana, E., & Julianto, I. P. (2017). The influence of opportunity, pressure, rationalization, and unethical behavior towards the tendency of fraud (Empirical Study at ABC Hotel Denpasar). Journal of Accounting, Ganesha University of Education, 8(2), 1–10. 27. Ernst & Young. (2018). 15th global fraud survey. https://assets.ey.com/content/dam/eysites/ey–com/en_gl/topics/assurance/assurance–pdfs/ey–integrity–in–spotlight.pdf. 28. Festinger, L. (1957). A theory of cognitive dissonance. Scientific American. https://doi.org/10.1037/10318–001 29. Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behaviour: an introduction to theory and research. Addison–Wesley. 30. Gbegi, D. O., & Adebisi, J. F. (2013). The new fraud diamond model–how can it help forensic accountants in fraud investigation in Nigeria? European Journal of Accounting Auditing and Fiancé Research, 1(4), 129–138. 31. Gentle, S. (2007, February 8). Growth in staff fraud prompts new guidance from CIPD and CIFAS to help businesses. https://www.onrec.com/news/news–archive/growth–in–staff–fraud–prompts–new–guidance–from–cipd–and–cifas–to–help–businesses 32. Gibson, A. M., & Frakes, A. H. (1997). Truth or consequences: a study of critical issues and decision making in accounting. Journal of Business Ethics, 16(2), 161–171. 33. Haines, R., & Leonard, L. N. K. (2007). Individual characteristics and ethical decisionmaking in an IT context. Industrial Management & Data Systems, 107(1), 5–20. 34. Hamdani, R., & Albar, A. R. (2017). Internal controls in fraud prevention effort: a case study. Jurnal Akuntansi & Auditing Indonesia, 20(2), 127–135. 35. Hassan, B. B. & Muhamad, Y. R., (2009). Religiosity and work stress coping behavior of Muslim employees. Education, Business and Society: Contemporary Middle Eastern, 2(2), 123–137. 36. Hernandez, J. R., & Groot, T. (2007). Corporate fraud: Preventive controls which lower fraud risk. Amsterdam Research Center in Accounting (ARCA). 37. Hooper, M. J., & Pornelli, C. M. (2010). Dettering and detecting financial fraud: a platform for action. Center for Audit Quality. 38. Hopwood, W. L. (2008). Forensic accounting. The McGraw–Hill Companies, Inc. 39. Houck, M. M., Kranacher, M. J., Morris, B., Riley, R. A., Robertson, J., & Wells, J. T. (2006). Forensic accounting as an investigative tool. CPA Journal, 76(8), 68–79. 40. Howe, M. A., & Malgwi, C. A. (2006). Playing the ponies: a $5 million embezzlement case. Journal of Education for Business, 82(1), 27–33. 41. Istifadah, R. U., & Senjani, Y. P. (2020). Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies. Journal of Islamic Accounting and Finance Research, 2(1), 91–116. 42. Jamal, A. (2003). Marketing in a multicultural world: the interplay of marketing, ethnicity and consumption. European Journal of Marketing, 37(11),1599–620. 43. Jermsittiparsert, K., & Sriyakul, T. (2014). The development of population potential and national power by elevating the professional standard for sport coaches. Asian Social Science, 10(10), 188–198. 44. Karwai, S. A. (2002). Bank fraud: can shari’ah prevent it? Journal of Business Administration, 2(1), 62–78. 45. Kassem, R., & Higson, A. (2012). The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences, 3(3), 191–195. 46. Kenyon, W., & Tillton, P. D. (2006). Potential red flags and fraud detection techniques: a guide to forensic accounting investigation. John Wiley Sons Inc. 47. Khan, N.I & Bakar, H. (2022). Malaysian Government Officials Induced in Public Procurement Fraud through the Lens of Fraud Diamond Analysis. Asian Journal of Accounting & Governance 18, 1-16. 48. KPMG. (2011a). The common types of fraud, it‘s causes and impact to a public sector organization. Center for Financial Reporting Reform, 1–30. https://cfrr.worldbank.org/sites/default/files/2019-11/public_sector_internal_audit_fraud_pages.pdf 49. KPMG. (2011b). KPMG analysis of global patterns of fraud: who is the typical fraudster?. KPMG International. https://www.kpmg.com/CEE/en/IssuesAndInsights/ArticlesPublications/Documents/who–is–the–typical–fraudster.pdf 50. KPMG. (2013). KPMG Malaysia fraud, bribery and corruption survey 2013. Malaysian Anti–Corruption Commission (MACC). https://assets.kpmg/content/dam/kpmg/pdf/2016/03/fraud–survey–report.pdf 51. Kranacher, M. J. (2010). Who commits fraud and why: criminology and ethics. In M. J. Kranacher, R. Riley, & J. T. Wells (Eds.), Forensic accounting and fraud examination (pp. 58–85). John Wiley & Sons, Inc. 52. Kula, V., Yilmaz, C., Kaynar, B., & Kaymaz, A. R. (2011). Managerial assessment of employee fraud risk factors relating to misstatements arising from misappropriation of assets: a survey of ISE Companies. International Journal of Business and Social Science, 2(23), 171–80. 53. Levi, M. (2008). Organized frauds and organizing frauds: unpacking the research on networks and group. Criminology and Criminal Justice, 8(4), 389–419. 54. Md Sham, F., & Yusof, S. (2015). Religiosity of Muslim adolescents from single parent families living in government–subsidised settlement. Global Journal Al–Thaqafah, 5(2), 1–12. 55. Michael, O., Justina, O., & Olabode, D. (2018). Child labour and protection: an exploration of vulnerable children in Lagos State, Nigeria. Humanities and Social Sciences Letters, 6(4), 171–179. 56. Mikail, A., & Zainol, Z. A. (2018). Conservation of biodiversity in Sub Sahara Africa: prospecting for genetic resources and traditional knowledge regulation in Ethiopia. International Journal of Asian Social Science, 8(9), 725–734. 57. Miyaji, I. (2018). Comparison of useful activities of improving awareness in blended classes in Java script and PHP programming. International Journal of Educational Technology and Learning, 3(2), 78–92. 58. Mohamed, B. M., Rasheli, G. A., & Mwagike, L. R. (2018). Marginal effects of factors influencing procurement records management: a survey of selected procuring entities in Tanzania. International Journal of Social and Administrative Sciences, 3(1), 22–34. 59. Mohamed, N., Jomitin, B., Omar, N., & Haron, R. (2014). Application of fraud triangle in determining fraud risk: a case. Proceeding of the 4th International Conference On Management (pp. 420–432). 60. Moussa, A. (2018). Does agricultural sector contribute to the economic growth in case of Republic of Benin?. Journal of Social Economics Research, 5(2), 85–93. 61. Mui, G., Milley J., (2015). A tale of two triangles: comparing the Fraud Triangle with criminology‟s Crime Triangle. Accounting Research Journal, 28(1), 45–58. 62. Mujtaba, M., & Jamal, S. (2018). Enhancing work climate to improve the perceived performance leading to talent retention: a study of Pakistani service sector. International Journal of Social Sciences Perspectives, 3(1), 21–33. 63. Musbah, A. Y. S. (2010). The role of individual variables, organizational variables, and moral intensity dimensions in accountants’ ethical decision making: a study of management accounting in Libya [Unpublished doctoral dissertation, University of Huddersfield]. 64. Mustafa Bakri, H. H., Mohamed, N., & Said, J. (2017). Mitigating asset misappropriation through integrity and fraud risk elements. Journal of Financial Crime, 24(2), 242–255. 65. Nia, E. H. (2016). Assessing fraud risk factors of asset misappropriation in Iranian Banks: fraud diamond theory [Inpublished master thesis, Universiti Teknologi Mara]. 66. Onuorah, A., Chi–Chi, & Appah, E. (2011). Fraudulent activities and forensic accounting services of banks in Port Harcourt, Nigeria. Asian Journal of Business Management 4(2), 124–129 67. Pallant, J. (2013). SPSS survival manual. McGraw–Hill Education. 68. Paul, C., Colin F., & Moroney R. (2008). Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting & Finance, 48(4), 543–559. 69. Pradipta, A., & Bernawati, Y. (2020). Pressure, opportunity, rationalization, ethical values and tendency to accounting fraud. Hamdard Islamicus, 43(2), 1360–70. 70. Priantara, D. (2013). Fraud auditing & investigation. Mitra Wacana Media. 71. Price Waterhouse Coopers. (2007). Economic crime: people, culture and controls, The 4th Biennial Global Economic Crime Survey. South Africa. 72. Price Waterhouse Coopers. (2009). Global economic crime survey. PwC Publisher. http://pwc.blogs.com/files/2009–uk–survey–report.pdf 73. Price Waterhouse Coopers. (2011). Fighting fraud in the public sector. Australia. 74. Price Waterhouse Coopers. (2018). Global economic crime and fraud survey 2018. www.pwc.com/crimesurvey 75. Price Waterhouse Coopers. (2020). Fraud and corruption: Malaysia has its say PwC’s global economic crime and fraud survey–Malaysia report. 76. Purnamasari, P., & Amaliah., I. (2015). Fraud prevention: relevance to religiosity and spirituality in the workplace. Procedia Social and Behavioral Sciences, 211(2015), 827–35. 77. Rae, K., & Subramaniam, N. (2008). Quality of internal control procedures: antecedents and moderating effect on organisational justice and employee fraud. Managerial Auditing Journal, 23(2), 104–124. 78. Ramli, M. R., & Hamid, M. H (2023). Examining the perception of corruption in the Malaysian public sector. International Journal of Accounting, Finance and Business (IJAFB), 8 (50), 194-210. 79. Rezae, Z., & Davani, H. (2013). Does Financial reporting fraud recognize borders? evidence from bank fraud in Iran. Journal of Forensic & Investigative Accounting, 5(2), 1–15. 80. Rezaee, Z. R. (2005). Causes, consequences, and deterrence of financial statement fraud. Critical Perspectives on Accounting, 16(3), 277–298. 81. Rezaee, Z. R. (2010). Financial statement fraud–prevention and detection (2nd ed.). John Wiley & Sons. 82. Rowlingson, K., Whyley, C., Newburn, T., & Bertoud, R. (1997). Social security fraud: the role of penalties. Social Security Research Report No. 64. Her Majesty's Stationery Office (HMSO). 83. Said, J., Alam, M. M., Abdul Karim, Z., & Johari, R. J. (2018a). Integrating religiosity into fraud triangle theory: findings on Malaysian police officers. Journal of Criminological Research, Policy and Practice, 4(2), 111–23. 84. Said, J., Alam, M. M., Ramli, M., & Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud: evidence from the Malaysian banking industry. Journal of International Studies, 10(2), 170–84. 85. Said, J., Asry, S., Rafidi, M., Obaid, R. R., & Alam, M. M. (2018b). Integrating religiosity into fraud triangle theory: Empirical findings from enforcement officers. Global Journal Al–Thaqafah, 2018(S), 131–43. 86. Said, J., Bakri, M. H. H., & Abdul Karim, Z. (2015). Case study on integrity among Royal Malaysian Police (RMP): an ethical perspective. Procedia Economics and Finance, 28(2015), 121–5. 87. Sauser, W. (2007). Employee theft: who, how, why, and what can be done. SAM Advanced Management Journal, 3(72), 13–25. 88. Shukor, S. A., & Jamal, A. (2013). Developing scales for measuring religiosity in the context of consumer research. Middle–East Journal of Scientific Research 13(2013) 69–74. 89. Siguaw, J. A., & Simpson, P. M. (1997). Effects of religiousness on Sunday shopping and outshopping behaviors: a study of shopper attitudes and behaviors in the American South. International Review of Retail, Distribution and Consumer Research, 7(1), 23–40. 90. Sihombing, E., Rujiman, E., & Muda, I. (2019). The effect of forensic accounting, training, experience, work load and professional skeptic on auditors ability to detect of fraud. International Journal of Scientific and Technology Research, 8(8), 474–80. 91. Singleton, T. W., & Singleton, A. J. (2011). Fraud auditing and forensic accounting (4th ed.). John Wiley & Sons, Inc. 92. Smith, T. W. (2013). Survey–research paradigms old and new. International Journal of Public Opinion Research, 25(2), 218–229. 93. Sweeney, B., & Costello, F. (2009). Moral intensity and ethical decision–making: An empirical examination of undergraduate accounting and business students. Accounting Education, 18(1), 75–97. 94. Tabachnick, B. G., & Fidell, L. S. (2007). Using multivariate statistics (5th ed.). Pearson Education. 95. Trevino, L. K. (1992). The social effects of punishment in organizations: A justice perspective. Academy of Management Review, 17(4), 647–676. 96. Triantoro, H. D., Utami, I., & Joseph, C. (2019). Whistleblowing system, Machiavellian personality, fraud intention: An experimental study. Journal of Financial Crime, 27(1), 202–216. 97. Tugas, F. C. (2012). Exploring a new element of fraud: a study on selected financial accounting fraud cases in the world. American International Journal of Contemporary Research, 2(6), 1–10. 98. Utami, I., Astiti, Y. W., & Mohamed, N. (2019a). Fraud intention and machiavellianism: An experimental study of fraud triangle. International Journal of Financial Research, 10(5), 269–279. 99. Utami, I., Wijono, S., Noviyanti, S., & Mohamed, N. (2019b). Fraud diamond, Machiavellianism and fraud intention. International Journal of Ethics and Systems, 35(4), 531–544. 100. Voon, M. L., Voon, S. L., & Puah, C. H. (2008a). An empirical analysis of the determinants of corporate crime in Malaysia. International Applied Economics and Management Letters, 1(1), 13–17. 101. Weaver, G. & Agle, B. (2002). Religiosity and ethical behavior in organizations: a symbolic interactionist perspective. Academy of Management Review, 27(1), 77–97. 102. Wells, J. T. (2001). Why employees commit fraud: it’s either greed or need. Journal of Accountancy, 191(2), 129–92. 103. Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: considering the four elements of fraud. The CPA Journal, 74(12), 38–42. 104. Zahari, A.I., Said, J. and Muhamad, N. (2022). Public sector fraud: the Malaysian perspective. Journal of Financial Crime, Vol. 29 No. 1, pp. 309-324. https://doi.org/10.1108/JFC-01-2021-0013 105. Zahra, S. A., Priem, R. L., & Rasheed, A. A. (2007). Understanding the causes and effects of top management fraud. Organizational Dynamics, 36(2), 122–39. https://doi.org/10.1016/j.orgdyn.2007.03.002. 106. Zawawi, S. N. H. M., Said, J., & Yusof, S. N. S. (2011). Intention towards fraudulent financial reporting: recent evidence from emerging economy. Archives Des Sciences Journal, 65(6), 1–12.