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Are organizational factors more prevailing than individual factors in mitigating employee fraud?

Author

Listed:
  • Jamaliah Said
  • Normah Omar
  • Marhamah Rafidi
  • Sharifah Norzehan Syed Yusof

Abstract

Purpose - This paper aims to examine whether individual factors (religiosity and ethical values) and organizational factors (ethical leadership and whistleblowing practices) contribute to employee fraud mitigation. Design/methodology/approach - Guided by Corporate Integrity System Malaysia, this study developed and collected 101-questionnaire survey from Royal Custom officers. Findings - The findings revealed that individual factors (religiosity and ethical values) significantly contribute to fraud reduction, and organizational factors (both ethical leadership and whistle blowing practices) do not significantly contribute to employee fraud mitigation. Originality/value - This study serves as a useful guide to alert and educate employers, professionals, law enforcement officers and policymakers of the importance of individual and organizational factors in mitigating employee fraud. There is very little empirical research conducted on employee fraud in Malaysia. This research helps bring that to light.

Suggested Citation

  • Jamaliah Said & Normah Omar & Marhamah Rafidi & Sharifah Norzehan Syed Yusof, 2018. "Are organizational factors more prevailing than individual factors in mitigating employee fraud?," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 25(3), pages 907-922, July.
    • Handle: RePEc:eme:jfcpps:jfc-09-2017-0087
    DOI: 10.1108/JFC-09-2017-0087
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