Determinants Of Behavioral Intention Of Fraudulent Financial Reporting: Using The Theory Of Reasoned Action

  • Siti Noor Hayati Mohamed Zawawi Universiti Teknologi MARA
  • Kamil Md. Idris Universiti Utara Malaysia
  • Rashidah Abdul Rahman Universiti Teknologi MARA

Abstract

The main aim of this study was to identify factors that determined the behavioral intention of fraudulent financial reporting. Since fraudulent financial reporting involves unacceptable human behavior, the social psychology theory of reasoned action was used to identify the behavioral factors that could explain this behavior. Using the structural equation modeling, the results indicate that the attitude toward behavior and the subjective norm significantly influenced the behavioral intention of fraudulent financial reporting. However, the subjective norm was a more important predictor than the attitude toward behavior. Overall, the results show that the theory of reasoned action was successful in explaining the fraudulent financial reporting behavior.
Keywords: Fraudulent Financial Reporting, Theory of Reasoned Action, Structural Equation Modeling, Management.
Published
Jun 30, 2011
How to Cite
MOHAMED ZAWAWI, Siti Noor Hayati; MD. IDRIS, Kamil; ABDUL RAHMAN, Rashidah. Determinants Of Behavioral Intention Of Fraudulent Financial Reporting: Using The Theory Of Reasoned Action. Management & Accounting Review (MAR), [S.l.], v. 10, n. 1, p. 43-62, june 2011. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/230>. Date accessed: 30 nov. 2022. doi: http://dx.doi.org/10.24191/mar.v10i1.230.