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Exploring the impact of organizational investment on occupational fraud: mediating effects of ethical culture and monitoring control

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Exploring the impact of organizational investment on occupational fraud : mediating effects of ethical culture and monitoring control. / Suh, Joon Bae; Sub Shim, Hee; Button, Mark.

In: International Journal of Law, Crime and Justice, 13.03.2018.

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@article{7b0f0d3157324dc58689d6054cf9c1eb,
title = "Exploring the impact of organizational investment on occupational fraud: mediating effects of ethical culture and monitoring control",
abstract = "There has been no clear evidence about whether organizational investment works for countering occupational fraud, and where to focus the investment if it works. In this regard, the present study explored the mediating roles of ethical culture and monitoring control in the {\textquoteleft}organizational investment-occupational fraud{\textquoteright} linkage. Using a sample of 392 Korean banking employees, a series of structural equation models were estimated. The results showed that the perception of increased investment in anti-occupational fraud enhanced two mediating variables, ethical culture and monitoring control. However, only the perception of an improved ethical culture was negatively related to the perceived frequency of occupational fraud with statistical significance. These findings imply that investing in ethical culture is more effective in preventing occupational fraud.",
keywords = "occupational fraud, Anti-occupational fraud investment, Ethical corporate culture, Monitoring control, Fraud triangle, embargoover12",
author = "Suh, {Joon Bae} and {Sub Shim}, Hee and Mark Button",
year = "2018",
month = mar,
day = "13",
doi = "10.1016/j.ijlcj.2018.02.003",
language = "English",
journal = "International Journal of Law, Crime and Justice",
issn = "1756-0616",
publisher = "Academic Press Inc.",

}

RIS

TY - JOUR

T1 - Exploring the impact of organizational investment on occupational fraud

T2 - mediating effects of ethical culture and monitoring control

AU - Suh, Joon Bae

AU - Sub Shim, Hee

AU - Button, Mark

PY - 2018/3/13

Y1 - 2018/3/13

N2 - There has been no clear evidence about whether organizational investment works for countering occupational fraud, and where to focus the investment if it works. In this regard, the present study explored the mediating roles of ethical culture and monitoring control in the ‘organizational investment-occupational fraud’ linkage. Using a sample of 392 Korean banking employees, a series of structural equation models were estimated. The results showed that the perception of increased investment in anti-occupational fraud enhanced two mediating variables, ethical culture and monitoring control. However, only the perception of an improved ethical culture was negatively related to the perceived frequency of occupational fraud with statistical significance. These findings imply that investing in ethical culture is more effective in preventing occupational fraud.

AB - There has been no clear evidence about whether organizational investment works for countering occupational fraud, and where to focus the investment if it works. In this regard, the present study explored the mediating roles of ethical culture and monitoring control in the ‘organizational investment-occupational fraud’ linkage. Using a sample of 392 Korean banking employees, a series of structural equation models were estimated. The results showed that the perception of increased investment in anti-occupational fraud enhanced two mediating variables, ethical culture and monitoring control. However, only the perception of an improved ethical culture was negatively related to the perceived frequency of occupational fraud with statistical significance. These findings imply that investing in ethical culture is more effective in preventing occupational fraud.

KW - occupational fraud

KW - Anti-occupational fraud investment

KW - Ethical corporate culture

KW - Monitoring control

KW - Fraud triangle

KW - embargoover12

U2 - 10.1016/j.ijlcj.2018.02.003

DO - 10.1016/j.ijlcj.2018.02.003

M3 - Article

JO - International Journal of Law, Crime and Justice

JF - International Journal of Law, Crime and Justice

SN - 1756-0616

ER -

ID: 8916426