Table 4.
Hypothesis testing results.
| Model 1 |
Model 2 (ICE as the mediator) |
Model 3 (ICE as the mediator and OM as the moderator) |
||||
|---|---|---|---|---|---|---|
| Hypothesis | Dependent variable | OEB | ICE | OEB | ICE | OEB |
| Independent variable | ||||||
| H1 | ICS | 0.24 (5.00)c | 0.43 (12.24)c | 0.06 (0.95) | 0.42 (11.41)c | 0.05 (0.97) |
| OM | 0.21 (5.37)c | |||||
| H4 | ICS × OM | 0.18 (4.71)c | ||||
| H2 | ICE | 0.44 (11.18)c | 0.44 (11.91)c | |||
| Control variable | ||||||
| Ownership | 0.10 (2.20)b | 0.09 (2.39)b | 0.09 (2.40)b | |||
| Size (assets) | 0.09 (1.92)a | 0.08 (1.92)a | 0.08 (1.90)a | |||
| Size (employees) | 0.04 (0.91) | 0.07 (1.56) | 0.07 (1.60) | |||
| Firm age | 0.11 (2.99)c | 0.11 (3.01)c | 0.11 (3.35)c | |||
| Adjusted R2 | 0.09 | 0.18 | 0.24 | 0.25 | 0.24 | |
| Indirect effect | Estimate | LLCI | ULCI | |||
| H3 | ICS → ICE → OEB | 0.19 | 0.14 (7.81)c | 0.24 | ||
Notes: ICS: internal control structure; ICE: internal control effectiveness; OM: organizational mindfulness; OEB: organizational ethical behavior; ICS × OM: the interaction between ICS and OM; LLCI, ULCI: lower- and upper-confidence interval levels, respectively; numbers in brackets: t-values; a, b, c: significance at 10%, 5%, and 1% levels, respectively (2-tailed t-test).