Exploring the impact of organizational investment on occupational fraud : Mediating effects of ethical culture and monitoring control
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-...
Ausführliche Beschreibung
Autor*in: |
Suh, Joon Bae [verfasserIn] Shim, Hee Sub [verfasserIn] Button, Mark - 1969- [verfasserIn] |
---|
Format: |
E-Artikel |
---|---|
Sprache: |
Englisch |
Erschienen: |
2018 |
---|
Übergeordnetes Werk: |
Enthalten in: International journal of law, crime and justice - Oxford : Elsevier, 2008, 53(2018), Seite 46-55 |
---|---|
Übergeordnetes Werk: |
volume:53 ; year:2018 ; pages:46-55 |
Links: |
---|
DOI / URN: |
10.1016/j.ijlcj.2018.02.003 |
---|
Katalog-ID: |
168224931X |
---|
LEADER | 01000naa a22002652 4500 | ||
---|---|---|---|
001 | 168224931X | ||
003 | DE-627 | ||
005 | 20191120142340.0 | ||
007 | cr uuu---uuuuu | ||
008 | 191120s2018 xx |||||o 00| ||eng c | ||
024 | 7 | |a 10.1016/j.ijlcj.2018.02.003 |2 doi | |
035 | |a (DE-627)168224931X | ||
035 | |a (DE-599)KXP168224931X | ||
040 | |a DE-627 |b ger |c DE-627 |e rda | ||
041 | |a eng | ||
100 | 1 | |a Suh, Joon Bae |e verfasserin |4 aut | |
245 | 1 | 0 | |a Exploring the impact of organizational investment on occupational fraud |b Mediating effects of ethical culture and monitoring control |c Joon Bae SuhHee Sub Shim, Mark Button |
264 | 1 | |c 2018 | |
336 | |a Text |b txt |2 rdacontent | ||
337 | |a Computermedien |b c |2 rdamedia | ||
338 | |a Online-Ressource |b cr |2 rdacarrier | ||
520 | |a 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. | ||
700 | 1 | |a Shim, Hee Sub |e verfasserin |4 aut | |
700 | 1 | |a Button, Mark |d 1969- |e verfasserin |0 (DE-588)1034622234 |0 (DE-627)746028695 |0 (DE-576)183885392 |4 aut | |
773 | 0 | 8 | |i Enthalten in |t International journal of law, crime and justice |d Oxford : Elsevier, 2008 |g 53(2018), Seite 46-55 |h Online-Ressource |w (DE-627)559427743 |w (DE-600)2412511-8 |w (DE-576)278242537 |x 1756-0616 |7 nnns |
773 | 1 | 8 | |g volume:53 |g year:2018 |g pages:46-55 |
856 | 4 | 0 | |u http://dx.doi.org/10.1016/j.ijlcj.2018.02.003 |x Resolving-System |
912 | |a GBV_USEFLAG_U | ||
912 | |a GBV_ILN_2002 | ||
912 | |a ISIL_DE-21-110 | ||
912 | |a SYSFLAG_1 | ||
912 | |a GBV_KXP | ||
912 | |a GBV_ILN_20 | ||
912 | |a GBV_ILN_22 | ||
912 | |a GBV_ILN_23 | ||
912 | |a GBV_ILN_24 | ||
912 | |a GBV_ILN_31 | ||
912 | |a GBV_ILN_32 | ||
912 | |a GBV_ILN_40 | ||
912 | |a GBV_ILN_60 | ||
912 | |a GBV_ILN_62 | ||
912 | |a GBV_ILN_63 | ||
912 | |a GBV_ILN_65 | ||
912 | |a GBV_ILN_69 | ||
912 | |a GBV_ILN_70 | ||
912 | |a GBV_ILN_73 | ||
912 | |a GBV_ILN_74 | ||
912 | |a GBV_ILN_90 | ||
912 | |a GBV_ILN_95 | ||
912 | |a GBV_ILN_100 | ||
912 | |a GBV_ILN_101 | ||
912 | |a GBV_ILN_105 | ||
912 | |a GBV_ILN_110 | ||
912 | |a GBV_ILN_151 | ||
912 | |a GBV_ILN_224 | ||
912 | |a GBV_ILN_370 | ||
912 | |a GBV_ILN_602 | ||
912 | |a GBV_ILN_702 | ||
912 | |a GBV_ILN_2001 | ||
912 | |a GBV_ILN_2003 | ||
912 | |a GBV_ILN_2004 | ||
912 | |a GBV_ILN_2005 | ||
912 | |a GBV_ILN_2008 | ||
912 | |a GBV_ILN_2011 | ||
912 | |a GBV_ILN_2014 | ||
912 | |a GBV_ILN_2015 | ||
912 | |a GBV_ILN_2020 | ||
912 | |a GBV_ILN_2021 | ||
912 | |a GBV_ILN_2025 | ||
912 | |a GBV_ILN_2026 | ||
912 | |a GBV_ILN_2027 | ||
912 | |a GBV_ILN_2034 | ||
912 | |a GBV_ILN_2038 | ||
912 | |a GBV_ILN_2044 | ||
912 | |a GBV_ILN_2048 | ||
912 | |a GBV_ILN_2049 | ||
912 | |a GBV_ILN_2050 | ||
912 | |a GBV_ILN_2055 | ||
912 | |a GBV_ILN_2056 | ||
912 | |a GBV_ILN_2059 | ||
912 | |a GBV_ILN_2061 | ||
912 | |a GBV_ILN_2064 | ||
912 | |a GBV_ILN_2065 | ||
912 | |a GBV_ILN_2068 | ||
912 | |a GBV_ILN_2088 | ||
912 | |a GBV_ILN_2111 | ||
912 | |a GBV_ILN_2112 | ||
912 | |a GBV_ILN_2113 | ||
912 | |a GBV_ILN_2118 | ||
912 | |a GBV_ILN_2122 | ||
912 | |a GBV_ILN_2129 | ||
912 | |a GBV_ILN_2143 | ||
912 | |a GBV_ILN_2147 | ||
912 | |a GBV_ILN_2148 | ||
912 | |a GBV_ILN_2152 | ||
912 | |a GBV_ILN_2153 | ||
912 | |a GBV_ILN_2190 | ||
912 | |a GBV_ILN_2232 | ||
912 | |a GBV_ILN_2470 | ||
912 | |a GBV_ILN_2507 | ||
912 | |a GBV_ILN_2522 | ||
912 | |a GBV_ILN_4035 | ||
912 | |a GBV_ILN_4037 | ||
912 | |a GBV_ILN_4046 | ||
912 | |a GBV_ILN_4112 | ||
912 | |a GBV_ILN_4125 | ||
912 | |a GBV_ILN_4126 | ||
912 | |a GBV_ILN_4242 | ||
912 | |a GBV_ILN_4251 | ||
912 | |a GBV_ILN_4305 | ||
912 | |a GBV_ILN_4313 | ||
912 | |a GBV_ILN_4322 | ||
912 | |a GBV_ILN_4323 | ||
912 | |a GBV_ILN_4324 | ||
912 | |a GBV_ILN_4325 | ||
912 | |a GBV_ILN_4326 | ||
912 | |a GBV_ILN_4333 | ||
912 | |a GBV_ILN_4334 | ||
912 | |a GBV_ILN_4335 | ||
912 | |a GBV_ILN_4338 | ||
912 | |a GBV_ILN_4393 | ||
951 | |a AR | ||
952 | |d 53 |j 2018 |h 46-55 | ||
980 | |2 2002 |1 01 |x DE-21-110 |b 3543092057 |c 00 |f --%%-- |d --%%-- |e --%%-- |j n |y l01 |z 20-11-19 | ||
982 | |2 2002 |1 01 |x DE-21-110 |8 00 |s s |a Anti-occupational fraud investment | ||
982 | |2 2002 |1 01 |x DE-21-110 |8 01 |s s |a Ethical corporate culture | ||
982 | |2 2002 |1 01 |x DE-21-110 |8 02 |s s |a Fraud triangle | ||
982 | |2 2002 |1 01 |x DE-21-110 |8 03 |s s |a Monitoring control | ||
982 | |2 2002 |1 01 |x DE-21-110 |8 04 |s s |a Occupational fraud |
author_variant |
j b s jb jbs h s s hs hss m b mb |
---|---|
matchkey_str |
article:17560616:2018----::xlrntematfraiainlnetet |
hierarchy_sort_str |
2018 |
publishDate |
2018 |
allfields |
10.1016/j.ijlcj.2018.02.003 doi (DE-627)168224931X (DE-599)KXP168224931X DE-627 ger DE-627 rda eng Suh, Joon Bae verfasserin aut Exploring the impact of organizational investment on occupational fraud Mediating effects of ethical culture and monitoring control Joon Bae SuhHee Sub Shim, Mark Button 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Shim, Hee Sub verfasserin aut Button, Mark 1969- verfasserin (DE-588)1034622234 (DE-627)746028695 (DE-576)183885392 aut Enthalten in International journal of law, crime and justice Oxford : Elsevier, 2008 53(2018), Seite 46-55 Online-Ressource (DE-627)559427743 (DE-600)2412511-8 (DE-576)278242537 1756-0616 nnns volume:53 year:2018 pages:46-55 http://dx.doi.org/10.1016/j.ijlcj.2018.02.003 Resolving-System GBV_USEFLAG_U GBV_ILN_2002 ISIL_DE-21-110 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2008 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 AR 53 2018 46-55 2002 01 DE-21-110 3543092057 00 --%%-- --%%-- --%%-- n l01 20-11-19 2002 01 DE-21-110 00 s Anti-occupational fraud investment 2002 01 DE-21-110 01 s Ethical corporate culture 2002 01 DE-21-110 02 s Fraud triangle 2002 01 DE-21-110 03 s Monitoring control 2002 01 DE-21-110 04 s Occupational fraud |
spelling |
10.1016/j.ijlcj.2018.02.003 doi (DE-627)168224931X (DE-599)KXP168224931X DE-627 ger DE-627 rda eng Suh, Joon Bae verfasserin aut Exploring the impact of organizational investment on occupational fraud Mediating effects of ethical culture and monitoring control Joon Bae SuhHee Sub Shim, Mark Button 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Shim, Hee Sub verfasserin aut Button, Mark 1969- verfasserin (DE-588)1034622234 (DE-627)746028695 (DE-576)183885392 aut Enthalten in International journal of law, crime and justice Oxford : Elsevier, 2008 53(2018), Seite 46-55 Online-Ressource (DE-627)559427743 (DE-600)2412511-8 (DE-576)278242537 1756-0616 nnns volume:53 year:2018 pages:46-55 http://dx.doi.org/10.1016/j.ijlcj.2018.02.003 Resolving-System GBV_USEFLAG_U GBV_ILN_2002 ISIL_DE-21-110 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2008 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 AR 53 2018 46-55 2002 01 DE-21-110 3543092057 00 --%%-- --%%-- --%%-- n l01 20-11-19 2002 01 DE-21-110 00 s Anti-occupational fraud investment 2002 01 DE-21-110 01 s Ethical corporate culture 2002 01 DE-21-110 02 s Fraud triangle 2002 01 DE-21-110 03 s Monitoring control 2002 01 DE-21-110 04 s Occupational fraud |
allfields_unstemmed |
10.1016/j.ijlcj.2018.02.003 doi (DE-627)168224931X (DE-599)KXP168224931X DE-627 ger DE-627 rda eng Suh, Joon Bae verfasserin aut Exploring the impact of organizational investment on occupational fraud Mediating effects of ethical culture and monitoring control Joon Bae SuhHee Sub Shim, Mark Button 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Shim, Hee Sub verfasserin aut Button, Mark 1969- verfasserin (DE-588)1034622234 (DE-627)746028695 (DE-576)183885392 aut Enthalten in International journal of law, crime and justice Oxford : Elsevier, 2008 53(2018), Seite 46-55 Online-Ressource (DE-627)559427743 (DE-600)2412511-8 (DE-576)278242537 1756-0616 nnns volume:53 year:2018 pages:46-55 http://dx.doi.org/10.1016/j.ijlcj.2018.02.003 Resolving-System GBV_USEFLAG_U GBV_ILN_2002 ISIL_DE-21-110 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2008 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 AR 53 2018 46-55 2002 01 DE-21-110 3543092057 00 --%%-- --%%-- --%%-- n l01 20-11-19 2002 01 DE-21-110 00 s Anti-occupational fraud investment 2002 01 DE-21-110 01 s Ethical corporate culture 2002 01 DE-21-110 02 s Fraud triangle 2002 01 DE-21-110 03 s Monitoring control 2002 01 DE-21-110 04 s Occupational fraud |
allfieldsGer |
10.1016/j.ijlcj.2018.02.003 doi (DE-627)168224931X (DE-599)KXP168224931X DE-627 ger DE-627 rda eng Suh, Joon Bae verfasserin aut Exploring the impact of organizational investment on occupational fraud Mediating effects of ethical culture and monitoring control Joon Bae SuhHee Sub Shim, Mark Button 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Shim, Hee Sub verfasserin aut Button, Mark 1969- verfasserin (DE-588)1034622234 (DE-627)746028695 (DE-576)183885392 aut Enthalten in International journal of law, crime and justice Oxford : Elsevier, 2008 53(2018), Seite 46-55 Online-Ressource (DE-627)559427743 (DE-600)2412511-8 (DE-576)278242537 1756-0616 nnns volume:53 year:2018 pages:46-55 http://dx.doi.org/10.1016/j.ijlcj.2018.02.003 Resolving-System GBV_USEFLAG_U GBV_ILN_2002 ISIL_DE-21-110 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2008 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 AR 53 2018 46-55 2002 01 DE-21-110 3543092057 00 --%%-- --%%-- --%%-- n l01 20-11-19 2002 01 DE-21-110 00 s Anti-occupational fraud investment 2002 01 DE-21-110 01 s Ethical corporate culture 2002 01 DE-21-110 02 s Fraud triangle 2002 01 DE-21-110 03 s Monitoring control 2002 01 DE-21-110 04 s Occupational fraud |
allfieldsSound |
10.1016/j.ijlcj.2018.02.003 doi (DE-627)168224931X (DE-599)KXP168224931X DE-627 ger DE-627 rda eng Suh, Joon Bae verfasserin aut Exploring the impact of organizational investment on occupational fraud Mediating effects of ethical culture and monitoring control Joon Bae SuhHee Sub Shim, Mark Button 2018 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Shim, Hee Sub verfasserin aut Button, Mark 1969- verfasserin (DE-588)1034622234 (DE-627)746028695 (DE-576)183885392 aut Enthalten in International journal of law, crime and justice Oxford : Elsevier, 2008 53(2018), Seite 46-55 Online-Ressource (DE-627)559427743 (DE-600)2412511-8 (DE-576)278242537 1756-0616 nnns volume:53 year:2018 pages:46-55 http://dx.doi.org/10.1016/j.ijlcj.2018.02.003 Resolving-System GBV_USEFLAG_U GBV_ILN_2002 ISIL_DE-21-110 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2008 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 AR 53 2018 46-55 2002 01 DE-21-110 3543092057 00 --%%-- --%%-- --%%-- n l01 20-11-19 2002 01 DE-21-110 00 s Anti-occupational fraud investment 2002 01 DE-21-110 01 s Ethical corporate culture 2002 01 DE-21-110 02 s Fraud triangle 2002 01 DE-21-110 03 s Monitoring control 2002 01 DE-21-110 04 s Occupational fraud |
language |
English |
source |
Enthalten in International journal of law, crime and justice 53(2018), Seite 46-55 volume:53 year:2018 pages:46-55 |
sourceStr |
Enthalten in International journal of law, crime and justice 53(2018), Seite 46-55 volume:53 year:2018 pages:46-55 |
format_phy_str_mv |
Article |
building |
2002:0 |
institution |
findex.gbv.de |
selectbib_iln_str_mv |
2002@01 |
sw_local_iln_str_mv |
2002:Anti-occupational fraud investment DE-21-110:Anti-occupational fraud investment 2002:Ethical corporate culture DE-21-110:Ethical corporate culture 2002:Fraud triangle DE-21-110:Fraud triangle 2002:Monitoring control DE-21-110:Monitoring control 2002:Occupational fraud DE-21-110:Occupational fraud |
isfreeaccess_bool |
false |
container_title |
International journal of law, crime and justice |
authorswithroles_txt_mv |
Suh, Joon Bae @@aut@@ Shim, Hee Sub @@aut@@ Button, Mark @@aut@@ |
publishDateDaySort_date |
2018-01-01T00:00:00Z |
hierarchy_top_id |
559427743 |
id |
168224931X |
language_de |
englisch |
fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000naa a22002652 4500</leader><controlfield tag="001">168224931X</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20191120142340.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">191120s2018 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1016/j.ijlcj.2018.02.003</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)168224931X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KXP168224931X</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Suh, Joon Bae</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Exploring the impact of organizational investment on occupational fraud</subfield><subfield code="b">Mediating effects of ethical culture and monitoring control</subfield><subfield code="c">Joon Bae SuhHee Sub Shim, Mark Button</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2018</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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.</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Shim, Hee Sub</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Button, Mark</subfield><subfield code="d">1969-</subfield><subfield code="e">verfasserin</subfield><subfield code="0">(DE-588)1034622234</subfield><subfield code="0">(DE-627)746028695</subfield><subfield code="0">(DE-576)183885392</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">International journal of law, crime and justice</subfield><subfield code="d">Oxford : Elsevier, 2008</subfield><subfield code="g">53(2018), Seite 46-55</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)559427743</subfield><subfield code="w">(DE-600)2412511-8</subfield><subfield code="w">(DE-576)278242537</subfield><subfield code="x">1756-0616</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:53</subfield><subfield code="g">year:2018</subfield><subfield code="g">pages:46-55</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1016/j.ijlcj.2018.02.003</subfield><subfield code="x">Resolving-System</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2002</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-21-110</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_1</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_KXP</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_20</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_22</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_23</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_24</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_31</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_32</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_40</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_60</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_62</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_63</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_65</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_69</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_70</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_73</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_74</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_90</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_95</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_100</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_101</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_105</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_110</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_151</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_224</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_370</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_602</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_702</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2001</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2003</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2004</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2005</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2008</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2011</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2014</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2015</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2020</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2021</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2025</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2026</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2027</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2034</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2038</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2044</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2048</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2049</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2050</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2055</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2056</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2059</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2061</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2064</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2065</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2068</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2088</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2111</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2112</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2113</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2118</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2122</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2129</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2143</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2147</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2148</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2152</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2153</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2190</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2232</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2470</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2507</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2522</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4035</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4037</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4046</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4112</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4125</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4126</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4242</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4251</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4305</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4313</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4322</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4323</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4324</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4325</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4326</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4333</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4334</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4335</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4338</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4393</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">53</subfield><subfield code="j">2018</subfield><subfield code="h">46-55</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="b">3543092057</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="y">l01</subfield><subfield code="z">20-11-19</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="8">00</subfield><subfield code="s">s</subfield><subfield code="a">Anti-occupational fraud investment</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="8">01</subfield><subfield code="s">s</subfield><subfield code="a">Ethical corporate culture</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="8">02</subfield><subfield code="s">s</subfield><subfield code="a">Fraud triangle</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="8">03</subfield><subfield code="s">s</subfield><subfield code="a">Monitoring control</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="8">04</subfield><subfield code="s">s</subfield><subfield code="a">Occupational fraud</subfield></datafield></record></collection>
|
standort_str_mv |
--%%-- |
standort_iln_str_mv |
2002:--%%-- DE-21-110:--%%-- |
author |
Suh, Joon Bae |
spellingShingle |
Suh, Joon Bae 2002 Anti-occupational fraud investment 2002 Ethical corporate culture 2002 Fraud triangle 2002 Monitoring control 2002 Occupational fraud Exploring the impact of organizational investment on occupational fraud Mediating effects of ethical culture and monitoring control |
authorStr |
Suh, Joon Bae |
ppnlink_with_tag_str_mv |
@@773@@(DE-627)559427743 |
format |
electronic Article |
delete_txt_mv |
keep |
author_role |
aut aut aut |
typewithnormlink_str_mv |
DifferentiatedPerson@(DE-588)1034622234 Person@(DE-588)1034622234 |
collection |
KXP SWB GVK |
remote_str |
true |
last_changed_iln_str_mv |
2002@20-11-19 |
illustrated |
Not Illustrated |
issn |
1756-0616 |
topic_title |
2002 01 DE-21-110 00 s Anti-occupational fraud investment 2002 01 DE-21-110 01 s Ethical corporate culture 2002 01 DE-21-110 02 s Fraud triangle 2002 01 DE-21-110 03 s Monitoring control 2002 01 DE-21-110 04 s Occupational fraud Exploring the impact of organizational investment on occupational fraud Mediating effects of ethical culture and monitoring control Joon Bae SuhHee Sub Shim, Mark Button |
topic |
2002 Anti-occupational fraud investment 2002 Ethical corporate culture 2002 Fraud triangle 2002 Monitoring control 2002 Occupational fraud |
topic_unstemmed |
2002 Anti-occupational fraud investment 2002 Ethical corporate culture 2002 Fraud triangle 2002 Monitoring control 2002 Occupational fraud |
topic_browse |
2002 Anti-occupational fraud investment 2002 Ethical corporate culture 2002 Fraud triangle 2002 Monitoring control 2002 Occupational fraud |
format_facet |
Elektronische Aufsätze Aufsätze Elektronische Ressource |
standort_txtP_mv |
--%%-- |
format_main_str_mv |
Text Zeitschrift/Artikel |
carriertype_str_mv |
cr |
hierarchy_parent_title |
International journal of law, crime and justice |
normlinkwithtype_str_mv |
(DE-588)1034622234@DifferentiatedPerson (DE-588)1034622234@Person |
hierarchy_parent_id |
559427743 |
signature |
--%%-- |
signature_str_mv |
--%%-- |
hierarchy_top_title |
International journal of law, crime and justice |
isfreeaccess_txt |
false |
familylinks_str_mv |
(DE-627)559427743 (DE-600)2412511-8 (DE-576)278242537 |
normlinkwithrole_str_mv |
(DE-588)1034622234@@aut@@ |
title |
Exploring the impact of organizational investment on occupational fraud Mediating effects of ethical culture and monitoring control |
ctrlnum |
(DE-627)168224931X (DE-599)KXP168224931X |
title_full |
Exploring the impact of organizational investment on occupational fraud Mediating effects of ethical culture and monitoring control Joon Bae SuhHee Sub Shim, Mark Button |
author_sort |
Suh, Joon Bae |
journal |
International journal of law, crime and justice |
journalStr |
International journal of law, crime and justice |
callnumber-first-code |
- |
lang_code |
eng |
isOA_bool |
false |
recordtype |
marc |
publishDateSort |
2018 |
contenttype_str_mv |
txt |
container_start_page |
46 |
author_browse |
Suh, Joon Bae Shim, Hee Sub Button, Mark |
selectkey |
2002:l |
container_volume |
53 |
format_se |
Elektronische Aufsätze |
author-letter |
Suh, Joon Bae |
title_sub |
Mediating effects of ethical culture and monitoring control |
doi_str_mv |
10.1016/j.ijlcj.2018.02.003 |
normlink |
1034622234 746028695 183885392 |
normlink_prefix_str_mv |
(DE-588)1034622234 (DE-627)746028695 (DE-576)183885392 |
author2-role |
verfasserin |
title_sort |
exploring the impact of organizational investment on occupational fraudmediating effects of ethical culture and monitoring control |
title_auth |
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 ‘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. |
abstractGer |
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. |
abstract_unstemmed |
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. |
collection_details |
GBV_USEFLAG_U GBV_ILN_2002 ISIL_DE-21-110 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2008 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 |
title_short |
Exploring the impact of organizational investment on occupational fraud |
url |
http://dx.doi.org/10.1016/j.ijlcj.2018.02.003 |
ausleihindikator_str_mv |
2002:- |
rolewithnormlink_str_mv |
@@aut@@(DE-588)1034622234 |
remote_bool |
true |
author2 |
Shim, Hee Sub Button, Mark 1969- |
author2Str |
Shim, Hee Sub Button, Mark 1969- |
ppnlink |
559427743 |
GND_str_mv |
Button, Mark |
GND_txt_mv |
Button, Mark |
GND_txtF_mv |
Button, Mark |
mediatype_str_mv |
c |
isOA_txt |
false |
hochschulschrift_bool |
false |
doi_str |
10.1016/j.ijlcj.2018.02.003 |
callnumber-a |
--%%-- |
up_date |
2024-07-04T21:22:43.538Z |
_version_ |
1803685109213167616 |
fullrecord_marcxml |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000naa a22002652 4500</leader><controlfield tag="001">168224931X</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20191120142340.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">191120s2018 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1016/j.ijlcj.2018.02.003</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)168224931X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KXP168224931X</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Suh, Joon Bae</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Exploring the impact of organizational investment on occupational fraud</subfield><subfield code="b">Mediating effects of ethical culture and monitoring control</subfield><subfield code="c">Joon Bae SuhHee Sub Shim, Mark Button</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2018</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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.</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Shim, Hee Sub</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Button, Mark</subfield><subfield code="d">1969-</subfield><subfield code="e">verfasserin</subfield><subfield code="0">(DE-588)1034622234</subfield><subfield code="0">(DE-627)746028695</subfield><subfield code="0">(DE-576)183885392</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">International journal of law, crime and justice</subfield><subfield code="d">Oxford : Elsevier, 2008</subfield><subfield code="g">53(2018), Seite 46-55</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)559427743</subfield><subfield code="w">(DE-600)2412511-8</subfield><subfield code="w">(DE-576)278242537</subfield><subfield code="x">1756-0616</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:53</subfield><subfield code="g">year:2018</subfield><subfield code="g">pages:46-55</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1016/j.ijlcj.2018.02.003</subfield><subfield code="x">Resolving-System</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2002</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-21-110</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_1</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_KXP</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_20</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_22</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_23</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_24</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_31</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_32</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_40</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_60</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_62</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_63</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_65</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_69</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_70</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_73</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_74</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_90</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_95</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_100</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_101</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_105</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_110</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_151</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_224</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_370</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_602</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_702</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2001</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2003</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2004</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2005</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2008</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2011</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2014</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2015</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2020</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2021</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2025</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2026</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2027</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2034</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2038</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2044</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2048</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2049</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2050</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2055</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2056</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2059</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2061</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2064</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2065</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2068</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2088</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2111</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2112</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2113</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2118</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2122</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2129</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2143</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2147</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2148</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2152</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2153</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2190</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2232</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2470</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2507</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2522</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4035</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4037</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4046</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4112</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4125</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4126</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4242</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4251</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4305</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4313</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4322</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4323</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4324</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4325</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4326</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4333</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4334</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4335</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4338</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4393</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">53</subfield><subfield code="j">2018</subfield><subfield code="h">46-55</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="b">3543092057</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="y">l01</subfield><subfield code="z">20-11-19</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="8">00</subfield><subfield code="s">s</subfield><subfield code="a">Anti-occupational fraud investment</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="8">01</subfield><subfield code="s">s</subfield><subfield code="a">Ethical corporate culture</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="8">02</subfield><subfield code="s">s</subfield><subfield code="a">Fraud triangle</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="8">03</subfield><subfield code="s">s</subfield><subfield code="a">Monitoring control</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">2002</subfield><subfield code="1">01</subfield><subfield code="x">DE-21-110</subfield><subfield code="8">04</subfield><subfield code="s">s</subfield><subfield code="a">Occupational fraud</subfield></datafield></record></collection>
|
score |
7.401618 |