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<p style="text-align:justify;"><span style="color:rgb(51,51,51);">Corporate&nbsp;scandals that occurred before the Sarbanes-Oxley Act demonstrated weaknesses in&nbsp;the compliance environment, arising from the low level of involvement of the&nbsp;middle management with internal controls. Regarding middle management in the&nbsp;banking sector, which needs to monitor risks and ensure compliance with laws&nbsp;and regulations, no studies were found that correlated managers’ demographic&nbsp;variables with compliance and financial performance. Therefore, the objective&nbsp;of this research is to evaluate whether compliance mediates the effect of the&nbsp;demographic characteristics of intermediary managers on the financial&nbsp;performance of bank branches. We use the Generalised Structural Equation&nbsp;Modeling (gSEM) as a data analysis technique to determine whether compliance&nbsp;mediates managerial demographics on the financial performance of bank branches.&nbsp;The results suggest that compliance mediates managerial demographics on&nbsp;financial performance only for some demographic characteristics.</span></p>

NCAF.2021.05.02.pdf

Original Research 

NCAF.2021.05.02.xml

Compliance Mediation between the Demographic Characteristics of Intermediate Management and the Financial Performance of Banking Branches