ABSTRACT

Accounting fraud is a serious problem that causes losses of billions of dollars for companies worldwide. In recent years, studies analysing the psychological aspects of individuals who commit accounting fraud have gained importance. This paper aims to analyse how three psychological aspects of the individual: (1) anomie, (2) displacement of responsibility, and (3) moral justification, influence the intention to commit accounting fraud. Furthermore, we study whether the two aforementioned moral disengagement mechanisms, displacement of responsibility and moral justification, are mediating variables between anomie and intention to commit fraud. Structural equations based on covariance have been applied for the statistical treatment. Results show that more anomic individuals have a greater intention to commit accounting fraud and that the displacement of responsibility and moral justification act as mediating variables between anomie and the intention to commit accounting fraud. For this incipient line of research into the psychological aspects of fraudsters, this work is the first to evaluate both individual anomie and the mediating role of displacement of responsibility and moral justification. All of this can undoubtedly help to understand accounting fraud and lay the foundations for alleviating it.

摘要

会计欺诈是一个严重的问题，给全世界的公司造成数十亿美元的损失。近年来，分析实施会计欺诈的个人的心理方面的研究变得越来越重要。本文旨在分析个人的三个心理方面：(1) 失范，(2) 责任转移，以及 (3) 道德辩护如何影响实施会计舞弊的意图。此外，我们研究了上述两种道德脱离机制、责任转移和道德辩护是否是失范与欺诈意图之间的中介变量。基于协方差的结构方程已应用于统计处理。结果表明，更多的失范个体有更大的会计舞弊意图，责任转移和道德正当性在失范与会计舞弊意图之间起中介作用。对于欺诈者心理方面的这一初步研究，这项工作是第一个评估个人失范和责任转移和道德正当性的中介作用的工作。这一切无疑都有助于认识会计舞弊，为减轻舞弊打下基础。这项工作是第一个评估个人失范和责任转移和道德正当性的中介作用的工作。这一切无疑都有助于认识会计舞弊，为减轻舞弊打下基础。这项工作是第一个评估个人失范和责任转移和道德正当性的中介作用的工作。这一切无疑都有助于认识会计舞弊，为减轻舞弊打下基础。