Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables
研究个体失范、责任转移和道德合理化三种心理因素如何影响会计欺诈意图，发现责任转移和道德合理化在失范与欺诈意图之间起中介作用。
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.