Fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in Iraq stock exchange

The aim of this research is to investigate the impact of fraud awareness, ethicalculture, and participation in decision making on corporate fraud among companiestraded in the Iraq Stock Exchange by focusing on the...

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Main Author:	Al-Saedi, Mustafa Osamah Abid Al-Kadim
Format:	thesis
Language:	eng
Published:	2022
Subjects:	HB Economic Theory
Online Access:	https://ir.upsi.edu.my/detailsg.php?det=9557
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id	oai:ir.upsi.edu.my:9557
record_format	uketd_dc
institution	Universiti Pendidikan Sultan Idris
collection	UPSI Digital Repository
language	eng
topic	HB Economic Theory
spellingShingle	HB Economic Theory Al-Saedi, Mustafa Osamah Abid Al-Kadim Fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in Iraq stock exchange
description	<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>
format	thesis
qualification_name
qualification_level	Doctorate
author	Al-Saedi, Mustafa Osamah Abid Al-Kadim
author_facet	Al-Saedi, Mustafa Osamah Abid Al-Kadim
author_sort	Al-Saedi, Mustafa Osamah Abid Al-Kadim
title	Fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in Iraq stock exchange
title_short	Fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in Iraq stock exchange
title_full	Fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in Iraq stock exchange
title_fullStr	Fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in Iraq stock exchange
title_full_unstemmed	Fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in Iraq stock exchange
title_sort	fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in iraq stock exchange
granting_institution	Universiti Pendidikan Sultan Idris
granting_department	Fakulti Pengurusan dan Ekonomi
publishDate	2022
url	https://ir.upsi.edu.my/detailsg.php?det=9557
_version_	1783730279829995520
spelling	oai:ir.upsi.edu.my:95572023-10-12 Fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in Iraq stock exchange 2022 Al-Saedi, Mustafa Osamah Abid Al-Kadim HB Economic Theory <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> 2022 thesis https://ir.upsi.edu.my/detailsg.php?det=9557 https://ir.upsi.edu.my/detailsg.php?det=9557 text eng closedAccess Doctoral Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi <p>Abdul Salam, T. A. (2019). Annual Report for 2019 to July. Baghdad, Iraq: Iraq Stock Exchange.</p><p>Adams, M. B. (1994). Agency theory and the internal audit. Managerial Auditing Journal, 9(8), 8-12.</p><p>Akortor, S. E. A. (2012). 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Fraud, awareness, ethical culture, participation in decision making, corporate governance and corporate fraud: perception of employees working in companies traded in Iraq stock exchange

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