INTEGRATION OF ETHICAL VALUES INTO FRAUD TRIANGLE THEORY IN EVALUATING EMPLOYEES FRAUD AT ZAMBIAN BANK

Author: Edson Chatulukira

Year: 2020

Category: Unpublished Dissertations

Abstract

Purpose – This study aims to integrate ethical values into fraud triangle theory in evaluating employee fraud at Zambian bank. Design/ methodology/approach - The case is based on the primary data gathered from a commercialized bank in Zambia. For reputation security reason the name of the bank has been withheld. For rest of the paper the bank has been referred as ABC bank. This study collected primary data by an online questionnaire-based survey. Data was analyzed through Univariate and bivariate on IBM SPSS statistics 22. Findings – The findings indicate a statistic significant and positive relationship between variables of fraud triangle theory and employee fraud except opportunity. Moreover, this study revealed that ethical values is statistically significant and negatively correlated employee fraud occurrence. Originality/value – This study contributes to the literature by integrating a commonly proposed but underexplored element of ethical value into fraud triangle theory in mitigating employee fraud. Key words: Employee Fraud, Opportunity, Pressure, Rationalization, Ethical Values, Zambian Banking Sector.

Availability

This book is available for you to read and download. Access Provided By Neytech Solutions.