Probing the Predictors of Fraud Using the Fraud Diamond Theory: An Empirical Evidence from Local Governments in Ghana. Issue 2 (4th May 2022)

• Record Type: Journal Article
• Authors: Arkorful, Vincent Ekow; Lugu, Benjamin Kweku; Arkorful, Vincent Ansah; Charway, Susana Mamley
• Is Part Of: Forum for development studies. Volume 49:Issue 2(2022)
• Page Start: 291
• Page End: 318
• Publication Date: 2022-05-04
• Subjects: fraud -- employee fraud behavior -- local government -- fraud diamond theory -- Ghana; Developing countries -- Periodicals; 338.90091724
• DOI: 10.1080/08039410.2022.2080759
• Languages: English
• ISSNs: 0803-9410

Abstract

ABSTRACT : 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.