The Perception of Fraud and Perspective on Ethics of the Media Employees in Emerging Countries in the Digital Era: Evidence from Türkiye

Abstract

This study aimed to examine whether there is a significant difference between media employees' perception of fraud and their views on ethics and their demographic characteristics, through the example of a leading corporate written/audio/visual media company in Türkiye. Methodologically, data from 202 employees were collected by survey method and analyzed with SPSS-22. The study revealed that there was no significant difference between the participants' demographic characteristics such as age, education level, years of experience, position, and their perception of fraud and their views on ethics. The study also concluded that there are significant differences in the perception of fraud and ethical perspectives between female and male employees regarding gender criteria. It was determined that statistical significance and scoring were higher compared to men. In other words, it was revealed that female participants were more sensitive to fraud and ethical values than men.

Keywords

• Perception of Fraud
• Ethics
• COSO Internal Control Model
• Internal Audit
• Media