The effect of Ethical Corporate Culture on Anti-Fraud Strategies
Hossein Eslami Mofid Abadi
1
(
Department of Accounting and Management, Shahryar Branch, Islamic Azad University, Shahryar, Iran
)
Amin Delarami
2
(
Master's Student in Financial Management, Department of Accounting and Management, Shahryar Branch, Islamic Azad University, Shahryar, Iran
)
Marzieh Ebrahimi Shaghaghi
3
(
Department of Accounting and Management, Shahryar Branch, Islamic Azad University, Shahryar, Iran
)
Keywords: Company', s Ethical Culture, Anti-Fraud Strategies, Disclosure,
Abstract :
The aim of the current research was to examine the effect of the company's ethical culture (the perceived tone of managers, the honesty of the workplace, and the perceived ethics training) on anti-fraud strategies, emphasizing the mediating role of disclosure and the sectoral comparison approach in Bank Tejarat branches of the province. The present research is based on the investigation of a real problem and specialized knowledge, and it is possible that the results and findings obtained from it can be used by managers in the direction of improving organizational productivity, and according to the purpose of this problem, is considered. Methodology of research Also, given that the current research describes society, conditions and phenomena correctly and systematically, it is considered a survey type. It uses questionnaire Suh & Shim, 2020 model tools to measure variables. Structural equation model method and SmartPLS3 software are used for data analysis. Findings of research shows that there is a positive relationship between the company's ethical culture and anti-fraud strategies, with an emphasis on the mediating role of disclosure in the branches of Tejarat Bank of Alborz province. Considering the relationship between the company's ethical culture and anti-fraud strategies, emphasizing the role of whistle-blower in Tejarat Bank branches in Alborz province, it is suggested to the senior managers of the bank to design a section in the organization that is responsible for investigating the violations presented by the employees, and the possibility Report violations through a special software for employees without revealing their identity.
