Authors : Khairi Mohamed Omar, Kamariah Nik Mat and Punitha Chandra
Abstract: This research aims to examine the relationships among several key factors in creating a sense of fraud awareness among practitioners. Relevant literature shows that there are several factors that can help in creating fraud awareness among practitioners. 193 out of 200 questionnaires returned representing 96.5% of the response rate. The unit of analysis is practitioner in the Malaysian companies. Structural equation modelling (SEM) was used to analyse the collected data. The findings show that integrity mediates the relationship between forensic accounting and fraud awareness.
Khairi Mohamed Omar, Kamariah Nik Mat and Punitha Chandra, 2016. Key Drivers in Enhancing Fraud Awareness: A Survey of Practitioners. International Business Management, 10: 5451-5462.