Fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in Iraq stock exchange
<p>The aim of this research is to investigate the impact of fraud awareness, ethical</p><p>culture, and participation in decision making on corporate fraud among companies</p><p>traded in the Iraq Stock Exchange by focusing on the...
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| Format: | thesis |
| Language: | eng |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://ir.upsi.edu.my/detailsg.php?det=9557 |
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| Summary: | <p>The aim of this research is to investigate the impact of fraud awareness, ethical</p><p>culture, and participation in decision making on corporate fraud among companies</p><p>traded in the Iraq Stock Exchange by focusing on the moderating impact of corporate</p><p>governance. The theoretical foundation for this research was built based on the</p><p>agency theory. A quantitative approach was used to collect data from a group of</p><p>respondents consisting of accountants and auditors, who were selected through a</p><p>simple random sampling technique. SPSS and Smart-PLS were used to analyze the</p><p>data. The questionnaire was administered three times. The first administration</p><p>involved a pilot test to investigate the reliability of the questionnaire involving 100</p><p>respondents were selected. For the second administration, the questionnaire was</p><p>distributed to 100 respondents to conduct an exploratory factor analysis to verify that</p><p>the research variables could measure their impacts. For the third administration, the</p><p>questionnaire was distributed to 389 respondents to conduct a confirmatory factorial</p><p>analysis. The results of the study found that, the first direct hypothesis that examine</p><p>the impact of fraud awareness on corporate fraud showed a negative and significant</p><p>impact, at = -0.101, t-value = 3.857 and p-value = 0.000. The second direct</p><p>hypothesis which examine the impact of participation in decision making on</p><p>corporate fraud revealed a negative and significant impact, at = - 0.849, t-value =</p><p>36.727 and p-value = 0.000. The third hypothesis which examine the impact of ethical</p><p>culture on corporate fraud revealed a negative and no significant impact, at = -</p><p>0.021, t-value = 1.153 and p-value = 0.249. Moreover, corporate governance</p><p>moderated the impact of ethical culture and participation in decision making on</p><p>corporate fraud. In implication, companies should focus on corporate governance to</p><p>increase the awareness on the relative among fraud awareness, ethical culture and</p><p>participation in decision making.</p> |
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