EMPLOYEES’ FRAUD DRIVE THE CASE STUDY: LOGISTIC SERVICE INDUSTRY IN THE EASTERN ECONOMIC CORRIDOR

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Published: Feb 2, 2022
Keywords:
Fraud Triangle Motivation for Fraud Organization Structural Equation Modeling Eastern Economic Corridor

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Tanachart Raopraser
1Faculty of Business Administration and Service Industry, King Mongkut’s University of Technology North Bangkok, Prachinburi Campus

Abstract

This paper aims 1) to study the driving factors of fraud in organizations according to the fraud triangle theory and to test the relationship of such factors, and 2) to develop and check for consistency of the fraud triangle structural equation model with empirical data. The data were collected from a sample of 362 executives, finance and accounting staffs. The implement used for measurement was a questionnaire with seven-point scale, and the data were analyzed using structural equation modeling.


The results indicated that; 1) pressure opportunity and rationalization are driving factors of fraud in organizations and positively related, and 2) fraud triangle structural equation model corresponded to the empirical data, where RMSEA =0.042, TLI =0.967, CFI =0.974, CMIN/df =2.163, NFI =0.951, p-value=0.061, which met the criteria set for the results of variable analysis. The findings identify the fraud factors which can be adapted to reduce corruption in the organizations.

Article Details

Issue
Vol. 16 No. 1 (2022): January - April 2022
Section
Research Article
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

บทความทุกเรื่องได้รับการตรวจความถูกต้องทางวิชาการโดยผู้ทรงคุณวุฒิ ทรรศนะและข้อคิดเห็นในบทความวารสารบัณฑิตศึกษา มหาวิทยาลัยราชภัฏวไลยอลงกรณ์ ในพระบรมราชูปถัมภ์ มิใช่เป็นทรรศนะและความคิดของผู้จัดทำจึงมิใช่ความรับผิดชอบของบัณฑิตวิทยาลัย มหาวิทยาลัยราชภัฏวไลยอลงกรณ์ ในพระบรมราชูปถัมภ์ กองบรรณาธิการไม่สงวนสิทธิ์การคัดลอก แต่ให้อ้างอิงแหล่งที่มา

Author Biography

Tanachart Raopraser, 1Faculty of Business Administration and Service Industry, King Mongkut’s University of Technology North Bangkok, Prachinburi Campus

A lecturer at Faculty of Business Administration and Service Industry, King Mongkut's University Of Technology North Bangkok Prachinburi Campus

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