The determinants of fraud prevention effectiveness in Malaysian local authorities: the mediating roles of levers of control / Razif Rosli

Fraud is a dark side of business and a global problematic issue that brings tremendous effect to any organizations. This study examined the factors determining fraud prevention effectiveness in Malaysian Local Authorities. In seeking empirical evidence of fraud prevention practices and its implicati...

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Main Author:	Rosli, Razif
Format:	Thesis
Language:	English
Published:	2022
Subjects:	Fraud
Online Access:	https://ir.uitm.edu.my/id/eprint/75228/1/75228.pdf
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id	my-uitm-ir.75228
record_format	uketd_dc
spelling	my-uitm-ir.752282023-05-29T06:42:14Z The determinants of fraud prevention effectiveness in Malaysian local authorities: the mediating roles of levers of control / Razif Rosli 2022 Rosli, Razif Fraud Fraud is a dark side of business and a global problematic issue that brings tremendous effect to any organizations. This study examined the factors determining fraud prevention effectiveness in Malaysian Local Authorities. In seeking empirical evidence of fraud prevention practices and its implications towards fraud, a comprehensive and multi-dimensional theoretical model known as the Fraud Prevention (FP) model was introduced. The Fraud Prevention (FP) model assessed the drivers of Levers of Controls (LOC) by looking at attitude, subjective norms and perceived behavioural control factors as suggested in the Theory of Planned Behaviour (TPB). All these variables (Organization Culture, Employee Integrity, Organization Commitment, Employee Intrinsic Motivation, Organization Efficacy and Idealism) were used to predict Levers of Controls (LOC). Levers of Controls (LOC) (three dimensions; boundary control systems, interactive control systems and belief control systems) were used to predict Fraud Prevention Effectiveness. The Fraud Prevention (FP) model also tested the mediating effects by using Levers of Controls (LOC) on the relationship between Planned Behavior variables and Fraud Prevention Effectiveness. The questionnaire survey method was used in collecting primary data. Samples were selected using stratified random sampling which yielded 111 usable questionnaires. The structural equation modeling method such as Structural Equation Modelling using Partial Least Square (PLS-SEM) was used to evaluate the model. In assessing the drivers of Levers of Controls (LOC), Organization Commitment, Employee Intrinsic Motivation and Idealism were found to have significant influence on the Levers of Controls (LOC). Next, Levers of Controls (LOC) was found to have significant influence on Fraud Prevention Effectiveness relationship. Testing the mediator's effects, Levers of Controls (LOC) was found to mediate the relationship between Planned Behaviour variables (Organizational Commitment, Employee Intrinsic Motivation, and Idealism) and Fraud Prevention Effectiveness. It was hoped that this study would narrow down the gaps in knowledge area and furnish useful guidelines that could trigger Fraud Prevention Effectiveness implementation in the Malaysian Local Authorities. 2022 Thesis https://ir.uitm.edu.my/id/eprint/75228/ https://ir.uitm.edu.my/id/eprint/75228/1/75228.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Accounting Research Institute (ARI) Mohamed, Intan Salwani
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Mohamed, Intan Salwani
topic	Fraud
spellingShingle	Fraud Rosli, Razif The determinants of fraud prevention effectiveness in Malaysian local authorities: the mediating roles of levers of control / Razif Rosli
description	Fraud is a dark side of business and a global problematic issue that brings tremendous effect to any organizations. This study examined the factors determining fraud prevention effectiveness in Malaysian Local Authorities. In seeking empirical evidence of fraud prevention practices and its implications towards fraud, a comprehensive and multi-dimensional theoretical model known as the Fraud Prevention (FP) model was introduced. The Fraud Prevention (FP) model assessed the drivers of Levers of Controls (LOC) by looking at attitude, subjective norms and perceived behavioural control factors as suggested in the Theory of Planned Behaviour (TPB). All these variables (Organization Culture, Employee Integrity, Organization Commitment, Employee Intrinsic Motivation, Organization Efficacy and Idealism) were used to predict Levers of Controls (LOC). Levers of Controls (LOC) (three dimensions; boundary control systems, interactive control systems and belief control systems) were used to predict Fraud Prevention Effectiveness. The Fraud Prevention (FP) model also tested the mediating effects by using Levers of Controls (LOC) on the relationship between Planned Behavior variables and Fraud Prevention Effectiveness. The questionnaire survey method was used in collecting primary data. Samples were selected using stratified random sampling which yielded 111 usable questionnaires. The structural equation modeling method such as Structural Equation Modelling using Partial Least Square (PLS-SEM) was used to evaluate the model. In assessing the drivers of Levers of Controls (LOC), Organization Commitment, Employee Intrinsic Motivation and Idealism were found to have significant influence on the Levers of Controls (LOC). Next, Levers of Controls (LOC) was found to have significant influence on Fraud Prevention Effectiveness relationship. Testing the mediator's effects, Levers of Controls (LOC) was found to mediate the relationship between Planned Behaviour variables (Organizational Commitment, Employee Intrinsic Motivation, and Idealism) and Fraud Prevention Effectiveness. It was hoped that this study would narrow down the gaps in knowledge area and furnish useful guidelines that could trigger Fraud Prevention Effectiveness implementation in the Malaysian Local Authorities.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Rosli, Razif
author_facet	Rosli, Razif
author_sort	Rosli, Razif
title	The determinants of fraud prevention effectiveness in Malaysian local authorities: the mediating roles of levers of control / Razif Rosli
title_short	The determinants of fraud prevention effectiveness in Malaysian local authorities: the mediating roles of levers of control / Razif Rosli
title_full	The determinants of fraud prevention effectiveness in Malaysian local authorities: the mediating roles of levers of control / Razif Rosli
title_fullStr	The determinants of fraud prevention effectiveness in Malaysian local authorities: the mediating roles of levers of control / Razif Rosli
title_full_unstemmed	The determinants of fraud prevention effectiveness in Malaysian local authorities: the mediating roles of levers of control / Razif Rosli
title_sort	determinants of fraud prevention effectiveness in malaysian local authorities: the mediating roles of levers of control / razif rosli
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Accounting Research Institute (ARI)
publishDate	2022
url	https://ir.uitm.edu.my/id/eprint/75228/1/75228.pdf
_version_	1783736040664596480

The determinants of fraud prevention effectiveness in Malaysian local authorities: the mediating roles of levers of control / Razif Rosli

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