one-unit increase in this variable’s score is associated with 2.5 times the odds of a
lack of fraud, thus supporting H2. Likewise, the tone at the top is statistically
significant ( p , 0.05) (Table IX), such that a one-unit increase in this variable leads to a
2.2 times greater likelihood of an organization experiencing no fraud, which provides
support for H3. The final significant variable is ethical guidelines/policy. A one-unit
increase in its score is associated with 1.8 times the odds of the non-occurrence
of fraud in an organization. Hence, H5 is supported. As the three remaining
variables were not found to be associated with the dependent variable at a
statistically significant level, with p values greater than 0.05, no support was found for
H4, H6, or H7.