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The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector

Author

Listed:
  • Popoola, Oluwatoyin Muse Johnson
  • Rayaan, Baz
  • Samsudin, Rose Shamsiah
  • Ahmad, Ayoib B. Che

Abstract

Fraud described as an unlawful act that portrays a violation of trust, deceit, or concealment and which does not essentially rely on applying it, or physical force threatening or violence. The Internal factors inspire and dishearten fraud in the sense of outcome deliverables. This paper discusses the impact of internal industry factors such as insider involvement, internal controls, and information sharing on fraud prevention in the Saudi Arabian banking sector. Precisely, this study investigates the moderating role of capability element of fraud on internal industry factors and fraud prevention in the Saudi Arabian banking sector. The findings of this study will help the banking sector in Saudi Arabia especially and Middle East banks in general to improve the fraud prevention system, and for other stakeholders, it will help them uncover critical areas in fraud schemes that deserve immediate and prompt attention.

Suggested Citation

  • Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che, 2016. "The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector," MPRA Paper 75945, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:75945
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    References listed on IDEAS

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    Keywords

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    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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