Motivational processes involved in the behavior of the financial statement fraudster

Caroline de Oliveira Orth, Fernanda Momo, Mariana Manfroi da Silva Bonotto and Giovana Schiavi

Journal of Financial Crime, 2023, vol. 31, issue 6, 1362-1373

Abstract: Purpose - This study aims to develop and validate the scale of the Behavioral Regulation for the behavior of the Financial Statement Fraudster, from the perspective of the Organismic Integration Theory (OIT). Design/methodology/approach - To achieve the objective of this article, an exploratory and quantitative study was developed. The instrument developed followed all the steps recommended by Koufteros (1999) and MacKenzieet al.(2011), from the elaboration of the constructs based on the theory to the factorial validation of reliability. Findings - The tests applied reveal that the instrument has statistical validity and can be applied to models that seek to explain the individual motivations for committing accounting fraud. Research limitations/implications - We did not develop a mathematical model. As a suggestion for future studies, it is recommended to focus on developing a mathematical model relating the motivations to commit accounting fraud with variables capable of measuring the quality of governance or related to performance. In addition, study factors that may moderate these relationships. Practical implications - The validated instrument can be used by auditors and gatekeepers to detect the risk of fraudulent behavior. Social implications - The instrument validated here may be useful to researchers who wish to test the motivations for committing fraud in structural models. Originality/value - There is little research on accounting fraud on how to define theoretical constructs (as far as the literature review has reached, to the best of the authors’ knowledge, none has been identified). In addition, few studies have been identified that suggest the OIT as an adequate theoretical lens to illuminate the phenomenon of accounting fraud.

Keywords: Organismic integration theory; Fraud; Financial statements; Motivations (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
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:eme:jfcpps:jfc-10-2023-0251

DOI: 10.1108/JFC-10-2023-0251

Access Statistics for this article

Journal of Financial Crime is currently edited by Dr Li Hong Xing and Prof Barry Rider

More articles in Journal of Financial Crime from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().