Mối quan hệ giữa đạo đức lãnh đạo và nhận thức gian lận: Vai trò trung gian của môi trường an toàn tâm lý

Abstract

This study examines the effect of ethical leadership on fraud awareness and analyzes the mediating role of psychological safety climate in this relationship. Data were collected from 249 internal auditors working in Vietnamese enterprises through a questionnaire survey. The measurement model and structural model were assessed using SmartPLS4 software to test the hypotheses. The findings indicate that ethical leadership has a positive impact on fraud awareness, while psychological safety climate plays a significant mediating role in the relationship between these two variables. Based on these results, the study provides important theoretical and practical implications for promoting ethical leadership and enhancing fraud awareness within organizations.