Abdul Salam, T. A. (2019). Annual Report for 2019 to July. Baghdad, Iraq: Iraq Stock Exchange. 

Adams, M. B. (1994). Agency theory and the internal audit. Managerial Auditing Journal, 9(8), 8-12. 

Akortor, S. E. A. (2012). The quest for community participation in decision making process in Büyükkonuk (Doctoral dissertation). Eastern Mediterranean University, Northern Cyprus. 

Albrecht, C. C., Sanders, M. L., Holland, D. V., & Albrecht, C. (2016). The debilitating effects of fraud in organizations. In Crime and Corruption in Organizations (pp. 183-206). Routledge: Taylor and Francis. 

Alkahtani, A. W. (2016). Corporate Governance Standards in Saudi Financial Sector: Achievements and Challenges. International Journal of Business and Social Science, 7(12), 124-138.  

Allawi, K. M. (2015). The extent of the application governance rules in Iraqi companies (Applied analytical study in Iraqi public companies). Al-Qadisiyah Journal of Administrative and Economic Sciences, 16(2), 175-190. 

Alsammarraie, B. A. J. (2018). Corporate governance practices in Iraq: A descriptive study of listed companies (Master's thesis). Çankaya Üniversitesi, Turkey. 

Alsughayir, A. (2016). Employee Participation in decision-making (PDM) and firm performance. International Business Research, 9(7), 64-70. 

Ali, M. J., Razzaque, R. M., & Ahmed, K. (2018). Real earnings management and financial statement fraud: evidence from Malaysia. International Journal of Accounting & Information Management. 

Anindya, J. R., & Adhariani, D. (2019). Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions. International Journal of Ethics and Systems, 35(4), 545-557. 

Apriliani, D., Anggraini, R., & Anwar, C. (2014). The effect of organization ethical culture and ethical climate on ethical decision making of auditor with self-efficacy as moderating. Review Integrative Business & Economics Research, 4(1), 226-244. 

Ariyanto, R., & Bone, H. (2020). Fraud awareness in Indonesian governmental sector: Multi-agency responses. Review of Integrative Business and Economics Research, 9, 209-222. 

Arlington, V. L. (2016). Reducing service provider and warranty fraud. USA: Satellite Locations. 

AS Citadele banka. (2017). Statement on corporate governance in 2016. The United Arab Emirates: AS Citadele banka. 

Astriana, D. V., & Adhariani, D. (2019, July). Investigating employees’ views on fraud awareness and anti-fraud strategy. In Asia Pacific Business and Economics Conference (APBEC 2018) (pp. 318-324). Dordrecht, The Netherlands: Atlantis Press. 

Barker, K. J., D'amato, J., & Sheridon, P. (2008). Credit card fraud: awareness and prevention: Journal of Financial Crime, 15(4), 398-410. 

Behbehan, W. (2012). Leaders’ attitudes towards employees’ participation in decision-making. London: Brunel Business School - Doctoral Symposium 27th & 28th. 

Birkett, M. A., & Day, S. J. (1994). Internal pilot studies for estimating sample size. Statistics in Medicine, 13(23-24), 2455-2463. 

Briston, R. J. (2017). The New Issue Market. In The Stock Exchange and Investment Analysis (pp. 72-108). Routledge. 

Behravesh, E., Abubakar, A. M., & Tanova, C. (2020). Participation in decision-making and work outcomes: evidence from a developing economy. Employee Relations: the International Journal 

Browne, R. H. (1995). On the use of a pilot sample for sample size determination. Statistics in Medicine, 14(17), 1933-1940. 

Byrne, B. M. (2016). Structural equation modeling with AMOS: Basic concepts, applications, and programming (3rd ed.) New York: Routledge (Taylor & Francis Group). 

Chao, C. H. (2012). The influence of capital structure on organizational performance at Taiwan-listed info-electronics companies: Using corporate governance as the moderator. American Journal of Business and Management, 1(2), 60-69. 

Changwony, M. K., & Rotich, G. (2015). Role of internal audit function in promoting effective corporate governance of commercial banks in Kenya. International Journal of Business & Law Research, 3(1), 15-33. 

Chwastiak, M. (2013). Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud. Critical Perspectives on Accounting, 24(1), 32-43. 

Chin, W. W. (2010). How to write up and report PLS analyses. In Handbook of partial least squares (pp 655-690). Berlin: Springer.  

Coenen, T. L. (2008). Essentials of corporate fraud (Vol. 37). New Jersey: John Wiley & Sons.  

Cohen, J., Cohen, P., West, S. G., & Aiken, L. S. (2013). Applied multiple regression/correlation analysis for the behavioral sciences (3rd ed.). Routledge: Lawrence Erlbaum Associates. 

Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2012). Corporate fraud and managers’ behavior: Evidence from the press. In Entrepreneurship, governance and ethics (pp. 271-315). Dordrecht: Springer. 

Comitato per la Corporate Governance (2006). Corporate governance committee: Italy. Retrieved from https://www.borsaitaliana.it/comitato-corporate-governance /codice/2015engclean.en.pdf 

Commonwealth of Australia (2010). A reference guide to understanding the serious commitment of being a company director or committee member. Retrieved from https://www.dss.gov.au/sites/default/files/documents/05_2012/gov _handbook_2010.pdf 

Conway, J. M., & Lance, C. E. (2010). What reviewers should expect from authors regarding common method bias in organizational research. Journal of Business and Psychology, 25(3), 325-334. 

Conyon, M. J., & He, L. (2016). Executive compensation and corporate fraud in China: Journal of Business Ethics, 134(4), 669-691. 

Cuevas-Rodríguez, G., Gomez-Mejia, L. R., & Wiseman, R. M. (2012). Has agency theory run its course? Making the theory more flexible to inform the management of reward systems. Corporate Governance: An International Review, 20(6), 526-546. 

Dima, F. C., & Brâncoveanu, C. (2013). Corporate governance–A key element of the entity. Journal of Knowledge Management, Economics and Information Technology, 3(6), 1-5. 

Diamantopoulos, A., & Siguaw, J. A. (2006). Formative versus reflective indicators in organizational measure development: A comparison and empirical illustration. British Journal of Management, 17(4), 263-282. 

De Mesquita, B. B., & Smith, A. (2004). The political economy of corporate fraud: A theory and empirical tests. Retrieved from https://papers.ssrn.com/sol3/ papers.cfm?abstract_id=1291024 

Deloitte. (2014a). India fraud survey, Edition 1. Retrieved from https://www2.deloitte.com/in/en/pages/finance/articles/india-fraud-survey-edition-1.html 

Deloitte. (2014b). Fraud Risk Management – providing insight into fraud prevention, detection and response. Retrieved from https://www2.deloitte.com/content/ dam/Deloitte/in/Documents/finance/Forensic-Proactive-services/in-fa-frm-noexp.pdf 

Deloitte. (2014c). Ethics and compliance: The advantage of a values-based approach. Retrieved from https://www2.deloitte.com/content/dam/Deloitte/in /Documents/risk/Board%20of%20Directors/in-gc-ethics-and-compliance-a-value-based-approach-noexp.pdf 

Dyck, A., Morse, A., & Zingales, L. (2010). Who blows the whistle on corporate fraud? The Journal of Finance, 65(6), 2213-2253.  

Dyck, I. J., Morse, A., & Zingales, L. (2013). How pervasive is corporate fraud? Rotman School of Management Working Paper, (2222608).  

Dzomira, S. (2016). Financial consumer protection: internet banking fraud awareness by the banking sector: Banks & Bank Systems, 11 (4), 127-134. 

Emamgholizadeh, S., Matin, H. Z., & Razavi, H. R. (2011). Is participation in decision making related to employees empowerment? African Journal of Business Management, 5(9), 3504-3510. 

Equal Credit Opportunity Act, ECOA. (2006). Ethical culture building: A modern business imperative. Retrieved from https://www.coursehero.com/file/ 15175615/Ethical-Culture-Building-A-Modern-Business-Imperative-ECOA-Report-ethicsorg/ 

European Bank for Reconstruction and Development, EBRD. (2014). Corporate governance code (Russia): Final version published on the Official Journal of the Bank of Russia, 40 (1518). Retrieved from https://www.ebrd.com /downloads/legal/corporate/russia_code.pdf 

Eutsler, J., Nickell, E. B., & Robb, S. W. (2016). Fraud risk awareness and the likelihood of audit enforcement action. Accounting Horizons, 30(3), 379-392. 

Fernandes, V. (2012). (Re) discovering the PLS approach in management science. Retrieved from https://web.a.ebscohost.com/abstract?direct=true&profile= ehost&scope=site&authtype=crawler&jrnl=12864692&AN=83883892&h=pmLqVZR2R%2f9NwIu5yrCVymai3fzbJ11sZSHAiZFc1%2fEjo21JrCD5MKOGC9a8YipqX0D4JvLjN4N7n5DLFXcgVg%3d%3d&crl=c&resultNs=AdminWebAuth&resultLocal=ErrCrlNotAuth&crlhashurl=login.aspx%3fdirect%3dtrue%26profile%3dehost%26scope%3dsite%26authtype%3dcrawler%26jrnl%3d12864692%26AN%3d83883892 

Financial Stability Board (2017). Thematic review on corporate governance: peer review report. Retrieved from https://www.fsb.org/wp-content/ uploads/Thematic-Review-on-Corporate-Governance.pdf 

Fritz, M. S., & Arthur, A. M. (2017). Moderator variables. In Oxford research encyclopedia of psychology. Retrieved from https://oxfordre.com/psychology/ view/10.1093/acrefore/9780190236557.001.0001/acrefore-9780190236557-e-86 

Ghasemi, A., & Zahediasl, S. (2012). Normality tests for statistical analysis: a guide for non-statisticians. International Journal of Endocrinology and Metabolism, 10(2), 486. 

Greenberg, M. D. (2012). Corporate culture and ethical leadership under the federal sentencing guidelines: What should boards, management, and policymakers do now? Retrieved from https://philpapers.org/rec/GRECCA-4 

Hair, J. F. (2009). Multivariate data analysis. Retrieved from https://digitalcommons. kennesaw.edu/facpubs/2925/ 

Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). California: Sage Publications, Inc. 

Halbouni, S. S., Obeid, N., & Garbou, A. (2016). Corporate governance and information technology in fraud prevention and detection. Managerial Auditing Journal, 31(6/7), 589-628. 

Harrow Council. (2017). Corporate anti-fraud & corruption strategy 2016-2019. Retrieved from https://moderngov.harrow.gov.uk/documents/s153728/045 +Part+5F+-+Corporate+Anti+Fraud+and+Corruption+Strategy.pdf  

Hassan, B. A. (2010). A proposed guide to activate the Audit Committee to support the implementation of corporate governance and mechanisms. Iraq: University of Kufa. 

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modelling. Journal of the Academy of Marketing Science, 43(1), 115-135. 

Henseler, J., & Sarstedt, M. (2013). Goodness-of-fit indices for partial least squares path modeling. Computational Statistics, 28(2), 565-580. 

Hess, M. F., & Cottrell Jr, J. H. (2016). Fraud risk management: A small business perspective:  Business Horizons, 59(1), 13-18. 

Hoe, S. L. (2008). Issues and procedures in adopting structural equation modelling technique. Journal of Quantitative Methods, 3(1), 76. 

In'airat, M. (2015). The role of corporate governance in fraud reduction-A perception study in the Saudi Arabia business environment. Journal of Accounting and Finance, 15(2), 119.  

Jabbar, N. S., & Jabbar, F. S. (2018). the need to accounting and judical auditing and the expected effects of their application on the detection of finincial and adminstrative irregulates (an exploritory study in Iraqi accounting environment). Academy of Accounting and Financial Studies Journal, 22(2), 1-23. 

Jalil, F. Y. (2018). Internal control, anti-fraud awareness, and prevention of fraud. ETIKONOMI, 17(2), 297-306. 

Jamieson, D., Awolowo, I., Garrow, N., Winfield, J., & Bhaiyat, F. (2019). Financial shenanigans: The importance of anti-fraud education. Journal of Governance and Regulation, 8(3), 58-63. 

Jans, M., Lybaert, N., & Vanhoof, K. (2009). A framework for internal fraud risk reduction at IT integrating business processes: The IFR2 framework. International Journal of Digital Accounting Research, 9(1), 1-29. 

Jans, M., Lybaert, N., Vanhoof, K., & Van Der Werf, J. M. (2008, December). Business process mining for internal fraud risk reduction: Results of a case study. In Proceedings of the International Research Symposium on Accounting Information Systems (IRSAIS’08). 

Jari, A. A. (2016). Corporate ethical culture: Review of literature and introducing PP model. Iran: Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad. 

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. 

Jules, R. M. (2004). Participation of employees in decision-making in public enterprises: a case study of Rwandan communication enterprises (Doctoral dissertation). University of KwaZulu-Natal, Durban. 

Kanoria, S. (2016,). Financial and corporate frauds. New Delhi: Grant thornton. 

Kaptein, M. (2008). The relationship between ethical culture and unethical behavior in work groups: Testing the corporate ethical virtues model. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1743316 

Kennedy, K. A. (2012). An analysis of fraud: causes, prevention, and notable cases. Retrieved from https://scholars.unh.edu/cgi/viewcontent.cgi?article=1099 &context=honors 

Khanna, V., Kim, E. H., & Lu, Y. (2015). CEO connectedness and corporate fraud. The Journal of Finance, 70(3), 1203-1252. 

Kock, N., & Lynn, G. (2012). Lateral collinearity and misleading results in variance-based SEM: An illustration and recommendations. Journal of the Association for Information Systems, 13(7). 

Krummeck, S. (2000). The role of ethics in fraud prevention: a practitioner’s perspective. Business Ethics: A European Review, 9(4), 268-272. 

Kurant, P. (2014). Corporate fraud and its consequences: An empirical study (Master thesis). University of Warsaw, Poland. 

Kuzmanic, B., Ivancic, N., & Paušic, J. (2017). Test-retest reliability of the 36-item health survey (Sf-36) as quality of life measures in elderly Croatian population. Acta Kinesiologica, 11(2), 104-107. 

Kwak, S. K., & Kim, J. H. (2017). Statistical data preparation: management of missing values and outliers. Korean Journal of Anaesthesiology, 70(4), 407. 

Lau, W.-K. (2014). Employee’s participation: A critical success factor for justice perception under different leadership styles. USA: American Research Institute for Policy Development. 

Lees, G. (2008). Corporate governance. London: The Chartered Institute of Management Accountants. 

Leverett, M. (2014). Going green with values and ethics in the 21st century. Journal of Practical Consulting, 5(1), 53-65.  

Lin, J. W., & Hwang, M. I. (2010). Audit quality, corporate governance, and earnings management: A meta-analysis. International Journal of Auditing, 14(1), 57-77. 

Lowry, P. B., & Gaskin, J. (2014). Partial least squares (PLS) structural equation modeling (SEM) for building and testing behavioral causal theory: When to choose it and how to use it. IEEE Transactions on Professional Communication, 57(2), 123–146. 

Macho-Stadler, I., & Pérez-Castrillo, D. (2020). Principal-agent models. Complex Social and Behavioral Systems: Game Theory and Agent-Based Models, 287-303. 

MacKenzie, S. B., & Podsakoff, P. M. (2012). Common method bias in marketing: Causes, mechanisms, and procedural remedies. Journal of Retailing, 88(4), 542-555. 

Malinah, O. M. (2016). Influence of employee involvement in decision making on organizational citizenship behavior: A case of MACHAKOS county government (Doctoral dissertation). United States International: University-Africa,Keny 

Maulidi, A. (2016). Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud. Retrieved from http://repo.uum.edu.my/20811/ 

 Memon, M. A., Cheah, J. H., Ramayah, T., Ting, H., Chuah, F., & Cham, T. H. (2019). Moderation analysis: issues and guidelines. Journal of Applied Structural Equation Modeling, 3(1), 1-11.  

Mock, T. J., Srivastava, R. P., & Wright, A. M. (2017). Fraud risk assessment using the fraud risk model as a decision aid. Journal of Emerging Technologies in Accounting, 14(1), 37-56. 

Mohammed, G. M. (2010). Analysis of the relationship between governance mechanisms and performance indicators of business organizations - An Empirical Study in the Iraq Stock Exchange. Iraq: Iraqi Journal of Administrative Sciences, University of Karbala. 

Morgan, J.P. (2019). Payments fraud and control survey. Retrieved from https://www.jpmorgan.com/content/dam/jpm/commercial-banking/documents/ fraud-protection/2019-afp-final-report-highlights.pdf 

Muindi, F. K. (2011). The relationship between participation in decision making and job satisfaction among academic staff in the School of Business, University of Nairobi. Journal of Human Resources Management Research, 2011(2011), 1-34.  

Nalule, K. T. (2011). The Relationship between performance management practices and employee performance in public organization (Doctoral dissertation). Kenyatta University, Uganda, 

Nicholas, K., Ann, K., & David, K. (2015). Instant awareness of fraud and risk. International Journal, 5(9), 718-722. 

Nnamseh, M., & Ayandele, I. (2016). Effect of employee participation in decision making on corporate performance: A case of selected banks in South-South Nigeria. International Journal of Management Sciences, 7(7), 350-358.  

Nunnally, J. C. (1978). An overview of psychological measurement. Clinical Diagnosis of Mental Disorders, 97-146. 

Oluwatayo, A. A., Opoko, P. A., & Ezema, I. C. (2017). Employee participation in decision-making in architectural firms. Urbanism. Arhitectura. Constructii, 8(2), 193-206. 

O’Rourke, M. (2017). Comparing methods for cross-disciplinary research. In R. Frodeman, J. K. Klein, & R. C. S. Pacheco (Eds.) The Oxford handbook of interdisciplinarity (2nd ed.) (pp. 276-290). United Kingdom: Oxford University Press. 

Organisation for Economic Co-operation and Development, OECD. (2014). Corporate governance: Risk management and corporate governance. Retrieved from https://www.oecd.org/daf/ca/risk-management-corporate-governance.pdf 

Othman, R., Aris, N. A., Mardziyah, A., Zainan, N., & Amin, N. M. (2015). Fraud detection and prevention methods in the Malaysian public sector: Accountants’ and internal auditors’ perceptions. Procedia Economics and Finance, 28, 59-67. 

Oyaro, M. M. (2016). Influence of employee involvement in decision making on organizational citizenship behavior: A Case of Machakos County Government (Doctoral dissertation). United States International University-Africa, Kenya. 

Padraig, C. (2012). Corporate governance for main market and AIM companies. London: The London Stock Exchange. 

Pallant, J. (2020). SPSS survival manual: A step by step guide to data analysis using IBM SPSS. New York: Routledge. 

Pedley, D. (2014). Ethical culture: Building a culture of integrity. Retrieved from https://www.cii.co.uk/research/2013/september/ethical-culture-building-a-culture-of-integrity/ 

Perry, F. (1992). Understanding your ethical responsibilities. Healthcare Executive, 7(1), 27. 

Pargendler, M. (2016). The corporate governance obsession. J. Corp. L., 42, 359 

Pituch, K. A., & Stevens, J. P. (2015). Applied multivariate statistics for the social sciences: Analyses with SAS and IBM’s SPSS. New York: Routledge. 

PKC. (2017). Corporate governance statement. Finnish: PKC Group Plc’s. 

Ponduri, S.B., Sailaja, V., & Begum, S.A. (2014). Corporate governance-emerging economies fraud and fraud prevention. IOSR Journal of Business and Management, 16(3), 01-07. 

Prisca, E. N. (2011). Employee participation in decision making and its impact on productivity: An appraisal of government printing press. Enugu: Private Publishing Firms in Enugu. 

Preber, B.J., & Thornton, G. (2016). Corporate fraud and corruption. Retrieved from https://www.financierworldwide.com/corporate-fraud-corruption-2016# YO10 g-gzbIU 

Ramantha, I. W. (2020). Fraud pentagon theory in detecting financial perception of financial reporting with good corporate governance as moderator variable. International Research Journal of Management, IT and Social Sciences, 7(1), 84-94. 

Ramayah, T., Cheah, J., Chuah, F., Ting, H., & Memon, M. A. (2018). Partial least squares structural equation modeling (PLS-SEM) using smartPLS 3.0. In An updated guide and practical guide to statistical analysis (2nd ed.). Kuala Lumpur, Malaysia: Pearson. 

Reurink, A. (2016). Financial fraud: A literature review. Retrieved from https://www.mpifg.de/pu/mpifg_dp/dp16-5.pdf. 

Rizwan, S. (2019). Corporate Frauds: Factors Eliciting Fraud Behavior and Firms’ Financial Prospects (Doctoral dissertation, CAPITAL UNIVERSITY). 

Rubaie Falah. (2009). Ways to raise the Iraq Stock Exchange. Al-Sabah Newspaper, (26).  

Sabau, E. M., Sendroiu, C., & Sgârdea, F. M. (2013). Corporate antifraud strategies–Ethics culture and occupational integrity. Cross-Cultural Management Journal, 29, 333-339. 

Saha, S., & Kumar, S. P. (2017). Influence of participation in decision making on job satisfaction, group learning, and group commitment: Empirical study of public sector undertakings in India. Asian Academy of Management Journal, 22(1), 79. 

Saeidi, F. (2012). Audit expectations gap and corporate fraud: Empirical evidence from Iran. African Journal of Business Management, 6(23), 7031-7041. 

Sawwan, S. (2016). Performance Indicators Iraq Stock Exchange. Iraq: Journal of Baghdad College of Economic Sciences. 

Schwartz, M. S. (2013). Developing and sustaining an ethical corporate culture: The core elements. Business Horizons, 56(1), 39-50.  

Seay, M. C., Carswell, A. T., Wilmarth, M., & Zimmerman, L. G. (2014). Exploring HECM counselors’ fraud awareness and training. Journal of Financial Crime, 21(4), 484-494. 

Securities Commission Malaysia. (2017). Malaysian code on corporate governance. Retrieved from https://kpj.listedcompany.com/misc/mccg2017.pdf  

Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. New Jersey: John Wiley & Sons.  

Sengur, E. D. (2012). Auditors' perception of fraud prevention measures: Evidence from Turkey. Annales Universitatis Apulensis-Series Oeconomica, 14(1), 128-138. 

Serrat, O.D. (2011). A primer on corporate governance: Asian development bank. Retrieved from https://www.adb.org/publications/primer-corporate-governance 

Sharma, N. (2017). Corporate governance mechanisms in India. International Journal for Advance Research and Development, 2(5), 132-137. 

Shi, W., Connelly, B. L., & Hoskisson, R. E. (2017). External corporate governance and financial fraud: Cognitive evaluation theory insights on agency theory prescriptions. Strategic Management Journal, 38(6), 1268-1286. 

Shmueli, G., Sarstedt, M., Hair, J. F., Cheah, J. H., Ting, H., Vaithilingam, S., & Ringle, C. M. (2019). Predictive model assessment in PLS-SEM: guidelines for using PLSpredict.  European Journal of Marketing, 53(11), 2322-2347.  

Siregar, S. V., & Tenoyo, B. (2015). Fraud awareness survey of private sector in Indonesia. Journal of Financial Crime, 22(3), 329-346  

Sivan, S. (2016). Indicators of the performance of the Iraqi market for exchanges. Iraq: Journal of Baghdad University for Economic Sciences. 

Smith, R. G. (1998). Best practice in fraud prevention. Australian Institute of Criminology. 

Sow, A. N. G., Basiruddin, R., Mohammad, J., & Rasid, S. Z. A. (2018). Fraud prevention in Malaysian small and medium enterprises (SMEs). Journal of Financial Crime, 25(2), 499-517. 

Ssonko, D. K. W. (2010). Ethics, accountability, transparency, integrity and professionalism in the public service: the case of Uganda. Retrieved from https://silo.tips/download/enhancing-professionalization-of-human-resource-management-in-the-public-service-5 

Streukens, S., & Leroi-Werelds, S. (2016). Bootstrapping and PLS-SEM: A step-by-step guide to get more out of your bootstrap results. European Management Journal, 34(6), 618-632. 

Streiner, D. L. (2006). Building a better model: an introduction to structural equation modelling. The Canadian Journal of Psychiatry, 51(5), 317-324. 

Tabachnick, B. G., Fidell, L. S., & Ullman, J. B. (2007). Using multivariate statistics (Vol. 5, pp. 481-498). Boston, MA: Pearson. 

Taherdoost, H., Sahibuddin, S., & Jalaliyoon, N. (2014). Exploratory factor analysis; concepts and theory. Retrieved from https://hal.archives-ouvertes.fr/hal-02557344/. 

Taherinia, M., Tavakoli, N., & Tavakoli, F. (2017). Corporate Governance and Financial Fraud: Cognitive Evaluation Theory Insights on Agency Theory Prescriptions in Companies in Tehran Stock Exchange. Industrial Engineering & Management Systems, 16(4), 507-516. 

Tan, D. T., Chapple, L., & Walsh, K. D. (2017). Corporate fraud culture: Re-examining the corporate governance and performance relation. Accounting & Finance, 57(2), 597-620 

Taylor, A. (2017). The five levels of an. ethical culture. Retrieved from https://www.bsr.org/en/our-insights/report-view/the-five-levels-of-an-ethical-culture 

Tenenhaus, M., Vinzi, V. E., Chatelin, Y. M., & Lauro, C. (2005). PLS path modeling. Computational Statistics & Data Analysis, 48(1), 159-205. 

The Malaysian Institute of Integrity (IIM) and Chartered Institute of Management Accountants (CIMA) (2013). Embedding ethical values into the corporate culture. Retrieved from https://silo.tips/download/embedding-ethical-values-into-the-corporate-culture 

Thesing, J., & Velte, P. (2021). Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. Journal of Business Economics, 1-40. DOI: https://doi.org/10.1007/s11573-020-01025-6 

Tomas, D., & Todorovic, I. (2016). Modelling fraud prevention process. Retrieved from https://www.um.edu.mt/library/oar/handle/123456789/67010 

Tremblay-Boire, J., & Prakash, A. (2015). Accountability. org: Online disclosures by US nonprofits. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 26(2), 693-719. 

Tunley, M., Button, M., Shepherd, D., & Blackbourn, D. (2018). Preventing occupational corruption: utilising situational crime prevention techniques and theory to enhance organisational resilience. Security Journal, 31(1), 21-52.  

Wainaina, L., Iravo, M., & Waititu, A. (2014). Effect of employee participation in decision making on the organizational commitment amongst academic staff in the private and public universities in Kenya. International Journal of Advanced Research in Management and Social Sciences, 3, 131-142. 

Wilhelm, W. K. (2004). The fraud management lifecycle theory: A holistic approach to fraud management. Journal of economic crime management, 2(2), 1-38. 

Wobschall, C. (2011). Tackling internal fraud. London: Open Government Licence Office. 

Wu, M. F., Lee, Y. J., & Wang, G. L. (2012). To verify how intellectual capital affects organizational performance in listed Taiwan IC design companies with considering the moderator of corporate governance. Journal of Global Business Management, 8(1), 20. 

Wu, T., & Naidoo, V. (2016). The role of international marketing in higher education. In International Marketing of Higher Education. New York: Palgrave Macmillan. 

Yong, A. G., & Pearce, S. (2013). A beginner’s guide to factor analysis: Focusing on exploratory factor analysis. Tutorials in Quantitative Methods for Psychology, 9(2), 79-94 

Yuniarti, R. D., & Ariandi, I. (2017). The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations). Journal of Economics, Business, and Accountancy Ventura, 20(1), 113-124. 

Viton, P. L. (2003). Creating fraud awareness. SAM Advanced Management Journal, 68(3), 20. 

Zhou, F., Zhang, Z., Yang, J., Su, Y., & An, Y. (2018). Delisting pressure, executive compensation, and corporate fraud: Evidence from China. Pacific-Basin Finance Journal, 48, 17-34. 

Zubair, A., Bashir, M., Abrar, M., Baig, S. A., & Hassan, S. Y. (2015). Employee’s participation in decision making and manager’s encouragement of creativity: the mediating role of climate for creativity and change. Journal of Service Science and Management, 8(03), 306.