Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables

Agustín J. Sánchez-Medina, Mónica Ramos-Montesdeoca and Félix Blázquez-Santana

Accounting Forum, 2024, vol. 48, issue 2, 201-224

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.

Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/01559982.2022.2140887 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:48:y:2024:i:2:p:201-224

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/racc20

DOI: 10.1080/01559982.2022.2140887

Access Statistics for this article

Accounting Forum is currently edited by Carol Tilt

More articles in Accounting Forum from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().