The Effect of Institutional Policies, Ethical Climate, and Fraud Training on Fraud Risk Assessment: It Can Be Sustainable Growth in Private Universities?
Year: 2024
Type: article
Study design: Observational Study
Abstract: This study explores the influence of institutional policies, ethical climate, and fraud training on fraud risk assessment by private university lecturers. As higher education institutions face increasing scrutiny regarding financial integrity and ethical behavior, understanding the factors that shape lecturers' perceptions of fraud risk is crucial. The quantitative method in this research involves gathering data from the lecturers in a number of private universities. The results reveal that strong policies of the institutions have a positive impact on the lecturers’ assessment of fraud risk, and that a positive ethical culture promotes transparency and accountability within the institution. Moreover, such fraud prevention training enhances the lecturers’ recognition and reaction to fraudulent threat situations. Furthermore, this study will add some value to the existing body of literature about fraud risk management in higher education institutions. This study will help practitioners create a favourable ethical environment within their organizations in order to realize long term sustainable growth.
Source: Journal of Management World
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405791141