TY - JOUR
T1 - Probing the Predictors of Fraud Using the Fraud Diamond Theory: An Empirical Evidence from Local Governments in Ghana
AU - Arkorfula, Vincent Ekow
AU - Lugu, Benjamin Kweku
AU - Arkorful, Vincent Ansah
AU - Charwayd, Susana Mamley
N1 - Funding Information:
On gender, males’ predisposition to commit fraud is supported by scholarship (Cameron et al., ; Swamy et al., ; Torgler and Valev ). Ivlevs and Hinks () and Liu and Peng () have scientifically debunked females’ fraud engagement proclivity (2015). There was no significant link between gender and individual employee fraud intent, according to the findings of our research. This supports Hernandez and McGee's () conclusion that all genders are prone to deception. The variations in gender results relative to fraud prediction, according to Debski and Jetter (), are attributed to country-specific variables.
Publisher Copyright:
© 2022 Norwegian Institute of International Affairs (NUPI).
PY - 2022/5/4
Y1 - 2022/5/4
N2 - Fraud remains a challenge for corporate and local governments in Ghana. Therefore, this study probes behavior predictors using the fraud diamond theory. The study used questionnaires to draw data. Results of data (n = 624) analysis based on the structural equation modeling confirmed the positive relationship between pressure, opportunity, rationalization and capability, and behavior intention. Opposed to erstwhile for-profit studies, rationalization was dominant, emphasizing nuanced behavior outcomes across domains. Situating the theory within the local government context, the investigation backs up the theory's suitability for behavior prediction whilst inter alia forefronting anti-fraud success as contingent on decoupling public administration from partisan politics.
AB - Fraud remains a challenge for corporate and local governments in Ghana. Therefore, this study probes behavior predictors using the fraud diamond theory. The study used questionnaires to draw data. Results of data (n = 624) analysis based on the structural equation modeling confirmed the positive relationship between pressure, opportunity, rationalization and capability, and behavior intention. Opposed to erstwhile for-profit studies, rationalization was dominant, emphasizing nuanced behavior outcomes across domains. Situating the theory within the local government context, the investigation backs up the theory's suitability for behavior prediction whilst inter alia forefronting anti-fraud success as contingent on decoupling public administration from partisan politics.
KW - Ghana
KW - employee fraud behavior
KW - fraud
KW - fraud diamond theory
KW - local government
UR - http://www.scopus.com/inward/record.url?scp=85131672827&partnerID=8YFLogxK
U2 - 10.1080/08039410.2022.2080759
DO - 10.1080/08039410.2022.2080759
M3 - Article
VL - 49
SP - 291
EP - 318
JO - Forum for Development Studies
JF - Forum for Development Studies
SN - 0803-9410
IS - 2
ER -