Assessing fraud risk factors of asset misappropriation in Iranian banks: fraud diamond theory / Elham Hady Nia

The case of asset misappropriation (AM) in the Iranian Banking Industry has been at alarming rate since the last decade. It has caused many banks to collapse, and many investors and depositors funds were trapped. In fact, it has prevented many banks from achieving their goals and many businesses wen...

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Main Author:	Nia, Elham Hady
Format:	Thesis
Language:	English
Published:	2017
Subjects:	Banking
Online Access:	https://ir.uitm.edu.my/id/eprint/67514/1/67514.pdf
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id	my-uitm-ir.67514
record_format	uketd_dc
spelling	my-uitm-ir.675142023-03-06T08:36:26Z Assessing fraud risk factors of asset misappropriation in Iranian banks: fraud diamond theory / Elham Hady Nia 2017 Nia, Elham Hady Banking Commercial crimes. Financial crimes The case of asset misappropriation (AM) in the Iranian Banking Industry has been at alarming rate since the last decade. It has caused many banks to collapse, and many investors and depositors funds were trapped. In fact, it has prevented many banks from achieving their goals and many businesses went into liquidation. Since the last few decades, asset misappropriation is prevalent especially in financial service industry. In addition, employee fraud is the most prevalent type of fraud experienced by organizations. Therefore, the main purpose of this study is to provide a more in depth view on the reasons of assets perpetrations conducted by bank employees in Iran. The exploratory study adopts quantitative methods to reach a better grasp of the reasons of why bank staffs commit fraud at work. The sample size of the current research is comprised of 200 bank managers and employees from top three banks in the banking industry of Iran, namely Bank Melli Iran, Bank Saderat Iran and Bank Tejarat Iran. All the respondents were chosen based on the stratified selection method among those who have two in common characteristics, firstly, being informed about details of fraud in the banking industry of Iran, and secondly being decision maker. The result of the paper enhanced the existing literature further in understanding the concept of fraud and assets misappropriation in Iran. Findings are useful for policy makers, managers at banking system and practitioners to improve safety of banking mechanisms in Iran. Managerial implication and suggestions for future research are also included. 2017 Thesis https://ir.uitm.edu.my/id/eprint/67514/ https://ir.uitm.edu.my/id/eprint/67514/1/67514.pdf text en public masters Universiti Teknologi MARA (UiTM) Faculty of Accountancy Said, Jamaliah
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Said, Jamaliah
topic	Banking Banking
spellingShingle	Banking Banking Nia, Elham Hady Assessing fraud risk factors of asset misappropriation in Iranian banks: fraud diamond theory / Elham Hady Nia
description	The case of asset misappropriation (AM) in the Iranian Banking Industry has been at alarming rate since the last decade. It has caused many banks to collapse, and many investors and depositors funds were trapped. In fact, it has prevented many banks from achieving their goals and many businesses went into liquidation. Since the last few decades, asset misappropriation is prevalent especially in financial service industry. In addition, employee fraud is the most prevalent type of fraud experienced by organizations. Therefore, the main purpose of this study is to provide a more in depth view on the reasons of assets perpetrations conducted by bank employees in Iran. The exploratory study adopts quantitative methods to reach a better grasp of the reasons of why bank staffs commit fraud at work. The sample size of the current research is comprised of 200 bank managers and employees from top three banks in the banking industry of Iran, namely Bank Melli Iran, Bank Saderat Iran and Bank Tejarat Iran. All the respondents were chosen based on the stratified selection method among those who have two in common characteristics, firstly, being informed about details of fraud in the banking industry of Iran, and secondly being decision maker. The result of the paper enhanced the existing literature further in understanding the concept of fraud and assets misappropriation in Iran. Findings are useful for policy makers, managers at banking system and practitioners to improve safety of banking mechanisms in Iran. Managerial implication and suggestions for future research are also included.
format	Thesis
qualification_level	Master's degree
author	Nia, Elham Hady
author_facet	Nia, Elham Hady
author_sort	Nia, Elham Hady
title	Assessing fraud risk factors of asset misappropriation in Iranian banks: fraud diamond theory / Elham Hady Nia
title_short	Assessing fraud risk factors of asset misappropriation in Iranian banks: fraud diamond theory / Elham Hady Nia
title_full	Assessing fraud risk factors of asset misappropriation in Iranian banks: fraud diamond theory / Elham Hady Nia
title_fullStr	Assessing fraud risk factors of asset misappropriation in Iranian banks: fraud diamond theory / Elham Hady Nia
title_full_unstemmed	Assessing fraud risk factors of asset misappropriation in Iranian banks: fraud diamond theory / Elham Hady Nia
title_sort	assessing fraud risk factors of asset misappropriation in iranian banks: fraud diamond theory / elham hady nia
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2017
url	https://ir.uitm.edu.my/id/eprint/67514/1/67514.pdf
_version_	1783735693596426240

Assessing fraud risk factors of asset misappropriation in Iranian banks: fraud diamond theory / Elham Hady Nia

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