Quality of internal control procedures : antecedents and moderating effect on organisational justice and employee fraud Rae, Kirsty and Subramaniam, Nava 2008, Quality of internal control procedures : antecedents and moderating effect on organisational justice and employee fraud, Managerial auditing journal, vol. 23, no. 2, pp. 104-124, doi: 10.1108/02686900810839820. Attached Files Name Description MIMEType Size Downloads Title Quality of internal control procedures : antecedents and moderating effect on organisational justice and employee fraud Author(s) Rae, Kirsty Subramaniam, Nava Journal name Managerial auditing journal Volume number 23 Issue number 2 Start page 104 End page 124 Total pages 21 Publisher MCB University Press Place of publication Bradford, England Publication date 2008 ISSN 0268-6902 1758-7735 Keyword(s) fraud, ethics employees auditing Summary Purpose – This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively. Design/methodology/approach – Survey data from 64 Australian firms were used to develop the two models. The first model was tested using a logistic regression analysis, and the second model was tested using a multiple regression analysis. Findings – The first model reveals that the quality of ICP has a moderating effect on the relationship between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly and positively related to three key organizational factors: the corporate ethical environment, the extent of risk management training of staff, and the internal audit (IA) activity level. Practical implications – Risk management strategies relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice at the workplace and ICP quality, including fostering a more ethical and equitable work environment, increasing IA activities and staff training in risk management. Originality/value – Using the fraud triangle framework, this study extends previous literature by providing empirical evidence on the role of organizational justice and ICP regarding employee fraud. Language eng DOI 10.1108/02686900810839820 Field of Research 150102 Auditing and Accountability 220102 Business Ethics HERDC Research category C1 Refereed article in a scholarly journal ERA Research output type C Journal article HERDC collection year 2008 Copyright notice ©2008, Emerald Group Persistent URL http://hdl.handle.net/10536/DRO/DU:30017892 Document type: Journal Article Collections: Faculty of Business and Law School of Accounting, Economics and Finance Related Links Link Description Connect to published version (restricted access) Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Fri, 14 Aug 2009, 13:58:23 EST Tue, 08 Sep 2009, 12:17:20 EST Tue, 08 Sep 2009, 12:18:39 EST Mon, 14 Jun 2010, 17:51:33 EST Mon, 16 Jun 2014, 12:20:10 EST Thu, 11 Dec 2014, 16:10:14 EST Filtered Full Citation counts:   Cited 52 times in TR Web of Science Cited 87 times in Scopus Search Google Scholar Access Statistics: 1379 Abstract Views, 4 File Downloads  -  Detailed Statistics Created: Fri, 14 Aug 2009, 13:58:23 EST