What is it about?
This paper investigates the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate assets at the workplace.
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Why is it important?
Theoretically, the study is among the first to provide empirical support for the applicability of the S.C.O.R.E. model in the fraud literature. Again, this study extends knowledge on occupational fraud literature by examining an area that has received the least research attention: asset misappropriation. The study also highlights the important role of internal controls in reducing the occurrence of asset misappropriation at the workplace.
Perspectives
Misappropriation of assets is a prevalent phenomenon across many organizations. Although considered to be the most pervasive form of occupational fraud, there is an apparent lack of research on asset misappropriation as a dimension of occupational fraud. This study, therefore, provides insights into the occurrence of asset misappropriation at the work place and examines the dominant factors that influence individuals to misappropriate assets at the work place.
Miss Theodora Aba Abekah Koomson
University of Ghana
Read the Original
This page is a summary of: Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls, Journal of Financial Crime, June 2020, Emerald,
DOI: 10.1108/jfc-04-2020-0067.
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