Title:
TONE AT THE TOP - ORGANIZATIONAL CULTURE

Authors:
Dr. Austin M. Zekeri and Aselu Ebhomielen-Zekeri ,USA

Abstract:
This research suggests that the top management must set the tone by professing and embracing integrity. The culture of an organization is propagated by the owners of a company and then passed down to executive management; then to middle management; and ultimately to the lower levels of a company’s hierarchy. If a company’s ownership takes on a cumbersome attitude towards fraud detection, then the majority of the company’s employees will also take on a similar lackadaisical attitude towards fraud detection.