Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers

Q1 Social Sciences Journal of Financial Crime Pub Date : 2024-04-25 DOI:10.1108/jfc-11-2023-0292
Mohd Azril Rezza Mohd Razmin, Amri Mohamad, Maheran Zakaria
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Abstract

Purpose This study aims to investigate the factors that influence asset misappropriation fraud among police officers in the Internal Security and Public Order (Malay: Keselamatan Dalam Negeri dan Ketenteraman Awam [KDNKA]) Department, Royal Malaysian Police (RMP). Design/methodology/approach Primary data were collected from a questionnaire-based survey and the data were analysed using descriptive analysis, correlation analysis and multiregression. Findings The element of pressure was found to have a negative relationship with asset misappropriation fraud. This result shows the uniqueness of the KDNKA Department in the RMP. The other three elements are found to have a significant positive relationship with asset misappropriation fraud. Practical implications This study’s findings can aid academicians in gaining a better understanding of the literature surrounding fraud diamond theory and aid the policymakers in recognizing the signs and possibilities of asset misappropriation fraud in public agencies. Originality/value To the best of the authors’ knowledge, this is the first study that uses the KDNKA Department which is the second largest department in RMP as a population in fraud study.
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采用欺诈钻石理论预测警察资产挪用欺诈的因素
本研究旨在调查影响马来西亚皇家警察部队(RMP)内部安全与公共秩序部(马来语:Keselamatan Dalam Negeri dan Ketenteraman Awam [KDNKA])警官资产挪用欺诈行为的因素。研究设计/方法/手段通过问卷调查收集初步数据,并使用描述性分析、相关分析和多元回归法对数据进行分析。研究结果发现,压力因素与资产挪用欺诈行为呈负相关。这一结果显示了 KDNKA 部门在 RMP 中的独特性。本研究的发现有助于学术界更好地理解有关欺诈钻石理论的文献,并帮助决策者识别公共机构中资产挪用欺诈的迹象和可能性。
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来源期刊
Journal of Financial Crime
Journal of Financial Crime Social Sciences-Law
CiteScore
3.10
自引率
0.00%
发文量
71
期刊介绍: The Journal of Financial Crime, the leading journal in this field, publishes authoritative, practical and detailed insight in the most serious and topical issues relating to the control and prevention of financial crime and related abuse. The journal''s articles are authored by some of the leading international scholars and practitioners in the fields of law, criminology, economics, criminal justice and compliance. Consequently, articles are perceptive, evidence based and have policy impact. The journal covers a wide range of current topics including, but not limited to: • Tracing through the civil law of the proceeds of fraud • Cyber-crime: prevention and detection • Intelligence led investigations • Whistleblowing and the payment of rewards for information • Identity fraud • Insider dealing prosecutions • Specialised anti-corruption investigations • Underground banking systems • Asset tracing and forfeiture • Securities regulation and enforcement • Tax regimes and tax avoidance • Deferred prosecution agreements • Personal liability of compliance managers and professional advisers
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