... of cognitive appraisal processes, including perceived severity, perceived vulnerability, response efficacy and self-efficacy, have a significant influence on attitude. Attitude, in turn, mediates the relationship between these variables and the behavioural intention of ethical practice, except for perceived...

...Yunita Awang; Suhaiza Ismail Purpose This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry. Design/methodology/approach For achieving the objective...