Azrina Mohd Yusof, Nor; Ling Lai, Ming - In: Journal of Financial Crime 21 (2014) 4, pp. 424-432
Purpose – This paper aims to present an integrative model in predicting corporate tax fraud. Design/methodology/approach – This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond Theory”. Findings – By...