Browsing by Author "Ssebuggwawo, Moses John"

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    Corporate Governance Practices, Ethical Environment and Fraud Mangement among Bank of Uganda Supervised Financial Institutions.
    (2023) Ssebuggwawo, Moses John
    This study examined the relationship between corporate governance practices, ethical environment and fraud management among Bank of Uganda (“BOU”) supervised financial institutions. The study was a cross-sectional research design with a quantitative research approach. A sample of 181 BOU supervised financial institutions was used. Primary data was obtained from Chief Executive Officers, Internal Audit Officers and Accountants using a structured questionnaire instrument. SPSS v. 25 was used to analyze data, and results were presented and interpreted using frequency tables, correlations and regression analyses. This study found a positive association between corporate governance practices and fraud management (r=.588, p<.01). In addition, the study found a positive relationship between ethical environment and fraud management among BOU supervised financial institutions (r=.581, p<.01). Corporate governance practices and ethical environment contributed 45.1% of variances in fraud management. Although both variables were significant, corporate governance practices was a better predictor. Ethical environment is a partial mediator facilitating 35.9% in the relationship between corporate governance practices and fraud management and the study concludes that financial institutions require corporate governance practices and ethical environment to manage and control fraud. The study recommends: continuous improvement of corporate governance; promoting ethical environment; increased supervision by BOU; inaction of stringent penalties and punishments by BOU. This study suggests future research on corporate governance, ethical environment and fraud management among financial institutions in Uganda including; “A Board and Executive Officers’ perspective”; and “Corporate governance, ethical environment and fraud management among financial institutions in Uganda - A comparative analysis”.