Table 7 Structural model results Paths β...

Table 7

Structural model results

Paths	β	Std deviation	t-values	p-values	Percentile bootstrap 95% confidence interval
Paths	β	Std deviation	t-values	p-values	Lower	Upper
Direct effects
IAQ → FMT	0.200	0.069	2.910	0.002	0.083	0.310
IAQ → EB	0.277	0.080	3.454	0.000	0.141	0.405
EB → FMT	0.469	0.061	7.719	0.000	0.369	0.568
Institution size → FMT	0.157	0.193	0.816	0.207	−0.163	0.474
Institution age → FMT	0.150	0.164	0.912	0.181	−0.118	0.422
Institution category → FMT	−0.419	0.135	3.112	0.001	−0.644	−0.197
Gender of accounting officer → FMT	0.067	0.159	0.423	0.336	−0.201	0.324
Indirect effects
IAQ → EB → FMT	0.130	0.043	2.993	0.001	0.062	0.204
Total effects
IAQ → FMT	0.330	0.073	4.508	0.000	0.208	0.447
IAQ → EB	0.277	0.080	3.454	0.000	0.141	0.405
EB → FMT	0.469	0.061	7.719	0.000	0.369	0.568
Institution size → FMT	0.157	0.193	0.816	0.207	−0.163	0.474
Institution category → FMT	−0.419	0.135	3.112	0.001	−0.644	−0.197
Institution age → FMT	0.150	0.164	0.912	0.181	−0.118	0.422
Gender of accounting officer → FMT	0.067	0.159	0.423	0.336	−0.201	0.324

Paths	β	Std deviation	t-values	p-values	Percentile bootstrap 95% confidence interval
Paths	β	Std deviation	t-values	p-values	Lower	Upper
Direct effects
IAQ → FMT	0.200	0.069	2.910	0.002	0.083	0.310
IAQ → EB	0.277	0.080	3.454	0.000	0.141	0.405
EB → FMT	0.469	0.061	7.719	0.000	0.369	0.568
Institution size → FMT	0.157	0.193	0.816	0.207	−0.163	0.474
Institution age → FMT	0.150	0.164	0.912	0.181	−0.118	0.422
Institution category → FMT	−0.419	0.135	3.112	0.001	−0.644	−0.197
Gender of accounting officer → FMT	0.067	0.159	0.423	0.336	−0.201	0.324
Indirect effects
IAQ → EB → FMT	0.130	0.043	2.993	0.001	0.062	0.204
Total effects
IAQ → FMT	0.330	0.073	4.508	0.000	0.208	0.447
IAQ → EB	0.277	0.080	3.454	0.000	0.141	0.405
EB → FMT	0.469	0.061	7.719	0.000	0.369	0.568
Institution size → FMT	0.157	0.193	0.816	0.207	−0.163	0.474
Institution category → FMT	−0.419	0.135	3.112	0.001	−0.644	−0.197
Institution age → FMT	0.150	0.164	0.912	0.181	−0.118	0.422
Gender of accounting officer → FMT	0.067	0.159	0.423	0.336	−0.201	0.324

Note(s): R² = 0.377; Q² = 0.167; SRMR = 0.058; NFI = 0.749. VIFs: IAQ → FMT = 1.129; IAQ → EB = 1.000; EB → FMT = 1.152; Institution size → FMT = 1.169; Institution age → FMT = 1.117; Institution Category → FMT = 1.199; Gender of Accounting Officer → FMT = 1.018

FMT = Fraud Management; IAQ = Internal Audit Quality; EB = Ethical Behaviour

Source(s): Primary data

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