International Journal of Economics, Commerce and Management United Kingdom ISSN 2348 0386 Vol. VIII, Issue 4, April 2020 Licensed under Creative Common Page 15 http://ijecm.co.uk/ THE RELEVANCE OF FRAUD DIAMOND THEORY IN DETERMINING EMPLOYEE FRAUDS IN PUBLIC SECTOR ENTITIES IN SRI LANKA Gamlath Mohottige Mudith Sujeewa Management & Science University, Malaysia [email protected] Mohd Shukri Ab Yajid Management and Science University, Malaysia [email protected] Ali Khatibi Management and Science University, Malaysia [email protected] S. M. Ferdous Azam Management and Science University, Malaysia [email protected] Abstract The purpose of the study is to identify the determinants of employee frauds in public sector entities in Sri Lanka. The study employed the elements of fraud diamond theory, opportunity, pressure, rationalization and capability as independent variables and employee fraud occurrence as dependent variable. The data is collected from Government Accountants working for public sector entities in Sri Lanka and it was analyzed through structural equation modeling with AMOS 18 statistical software. It is found that opportunity and pressure is stisticaly significant in determining employee frauds in public sector entities in Sri Lanka. As such, it is recommended to design and implement sound internal control and governance framework in
THE RELEVANCE OF FRAUD DIAMOND THEORY IN DETERMINING EMPLOYEE FRAUDS IN PUBLIC SECTOR ENTITIES IN SRI LANKA
Jul 06, 2023
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