The Effect of Obedience Pressure and Religiosity On Fraudulent Financial Reporting

Nafiaty, Lu'lu' and Ainy, Rintan Nuzul (2022) The Effect of Obedience Pressure and Religiosity On Fraudulent Financial Reporting. [Artikel Dosen]

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Official URL: https://eudl.eu/doi/10.4108/eai.10-8-2022.2320824

Abstract

Financial reporting fraud is the least common type of fraud, but causes the most significant median loss of USD 1 billion. Given the magnitude of the impact of fraudulent financial reporting, academics need to understand the actions that can be used to reduce fraudulent financial reporting. This study examines the moderating effect of religiosity on the relationship between obedience pressure and fraudulent financial reporting behaviour among corporate managers. Previous research has shown that God's supervision and punishment and secular authorities can increase prosocial actions. Using an experimental study design, subjects were randomly assigned to two conditions of obedience pressure (none and present) and their level of religiosity was measured (low and high). The results of the study indicate that obedience pressure affects financial reporting fraudulent behaviour. Nevertheless, the effect of obedience pressure on fraudulent financial reporting behaviour can not be reduced under high religiosity. This paper differs from previous studies in that we examined fraudulent at the behavioural stage and no longer at the intention stage.

Item Type:	Artikel Dosen
Additional Information:	Religiosity; Fraudulent Financial Reporting; Supernatural Punishment Hypothesis
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	Rintan Nuzul Ainy
Date Deposited:	14 Sep 2022 01:31
Last Modified:	14 Sep 2022 01:31
URI:	http://eprints.uad.ac.id/id/eprint/36865

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