...Nanang Setiawan; Noorlailie Soewarno Purpose This study aims to investigate the prevalence of asset misappropriation in managers’ workplaces. Relying on fraud hexagon theory as the theoretical framework, the study examines the effect of pressure, opportunity, rationalization, capability, ego...

...Theodora Aba Abekah Koomson; Godfred Matthew Yaw Owusu; Rita Amoah Bekoe; Maureen Oquaye Purpose This paper aims to investigate the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate assets at the workplace. Relying...

...Soheil Kazemian; Jamaliah Said; Elham Hady Nia; Hamidreza Vakilifard Purpose The paper aims at examining the influences of the elements of fraud diamond on the asset misappropriation within the banking industry of Iran. Primary data were collected through 191 survey questionnaires administered...

...Haniza Hanim Mustafa Bakri; Norazida Mohamed; Jamaliah Said Purpose This paper aims to evaluate the effects of fraud risk elements and integrity on asset misappropriation in the Royal Malaysian Police (RMP). In addition, this research also examines whether integrity moderates the relationship...