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Examining the predictors of fraud in state-owned enterprises: an application of the fraud triangle theory
Journal of Money Laundering Control ( IF 1.3 ) Pub Date : 2021-07-16 , DOI: 10.1108/jmlc-05-2021-0053
Godfred Matthew Yaw Owusu 1 , Theodora Aba Abekah Koomson 1 , Stanley Agbenya Alipoe 1 , Yusuf Ahmed Kani 2
Affiliation  

Purpose

This paper aims to investigate the views of employees on the motives behind frequently reported fraudulent activities at the workplace. Using the fraud triangle theory (FTT) as the theoretical lens, the study examines the effect of pressure, opportunity and rationalization on fraudulent acts by employees at the workplace.

Design/methodology/approach

The study follows a correlational quantitative approach using questionnaires as the main data collection tool. A total of 243 valid responses from employees working in different state-owned enterprises in Ghana were used in the empirical analysis. The hypothesized relationships of the study were tested using the partial least square-structural equation modelling technique.

Findings

The results from the structural analysis showed that pressure, rationalization and opportunity are important in explaining why employees engage in fraudulent activities at the workplace.

Originality/value

The findings do not only provide empirical support for the applicability of the FTT in the Ghanaian context but most importantly offer some useful insights into the fraud discourse from the public sector workers’ perspective.



中文翻译:

检查国有企业欺诈的预测因素:欺诈三角理论的应用

目的

本文旨在调查员工对工作场所频繁报告欺诈活动背后动机的看法。该研究以欺诈三角理论(FTT)为理论视角,考察了压力、机会和合理化对工作场所员工欺诈行为的影响。

设计/方法/方法

该研究采用相关定量方法,使用问卷作为主要数据收集工具。实证分析共使用了来自加纳不同国有企业员工的 243 份有效回答。使用偏最小二乘结构方程建模技术测试了研究的假设关系。

发现

结构分析的结果表明,压力、合理化和机会对于解释为什么员工在工作场所从事欺诈活动很重要。

原创性/价值

这些发现不仅为 FTT 在加纳背景下的适用性提供了实证支持,而且最重要的是从公共部门工作人员的角度对欺诈话语提供了一些有用的见解。

更新日期:2021-07-16
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