Identificador persistente para citar o vincular este elemento: http://hdl.handle.net/10553/119783
Campo DC Valoridioma
dc.contributor.authorSánchez-Medina, Agustín J.en_US
dc.contributor.authorRamos-Montesdeoca, Mónicaen_US
dc.contributor.authorBlázquez-Santana, Félixen_US
dc.date.accessioned2022-12-19T08:56:03Z-
dc.date.available2022-12-19T08:56:03Z-
dc.date.issued2022en_US
dc.identifier.issn0155-9982en_US
dc.identifier.otherScopus-
dc.identifier.urihttp://hdl.handle.net/10553/119783-
dc.description.abstractAccounting 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.en_US
dc.languageengen_US
dc.relation.ispartofAccounting Forumen_US
dc.sourceAccounting Forum[ISSN 0155-9982], (Enero 2022)en_US
dc.subject.otherAccounting Frauden_US
dc.subject.otherAnomieen_US
dc.subject.otherDisplacement Of Responsibilityen_US
dc.subject.otherMoral Justificationen_US
dc.titleKnowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variablesen_US
dc.typeinfo:eu-repo/semantics/articleen_US
dc.typeArticleen_US
dc.identifier.doi10.1080/01559982.2022.2140887en_US
dc.identifier.scopus85142269160-
dc.contributor.orcid0000-0002-7569-3556-
dc.contributor.orcid0000-0002-4603-2169-
dc.contributor.orcidNO DATA-
dc.contributor.authorscopusid25638866100-
dc.contributor.authorscopusid57972049500-
dc.contributor.authorscopusid57193546274-
dc.identifier.eissn1467-6303-
dc.investigacionCiencias Sociales y Jurídicasen_US
dc.type2Artículoen_US
dc.utils.revisionen_US
dc.date.coverdateEnero 2022en_US
dc.identifier.ulpgcen_US
dc.contributor.buulpgcBU-ECOen_US
dc.description.sjr0,629
dc.description.jcr3,1
dc.description.sjrqQ2
dc.description.jcrqQ2
dc.description.ssciSSCI
dc.description.miaricds11,0
dc.description.erihplusERIH PLUS
item.fulltextSin texto completo-
item.grantfulltextnone-
crisitem.author.deptGIR IUCES: Centro de Innovación para la Empresa, el Turismo, la Internacionalización y la Sostenibilidad-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía y Dirección de Empresas-
crisitem.author.deptGIR IUCES: Centro de Innovación para la Empresa, el Turismo, la Internacionalización y la Sostenibilidad-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía y Dirección de Empresas-
crisitem.author.deptGIR IUCES: Centro de Innovación para la Empresa, el Turismo, la Internacionalización y la Sostenibilidad-
crisitem.author.deptIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.orcid0000-0002-7569-3556-
crisitem.author.orcid0000-0002-4603-2169-
crisitem.author.orcid0000-0002-1917-4807-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.parentorgIU de Cibernética, Empresa y Sociedad (IUCES)-
crisitem.author.fullNameSánchez Medina, Agustín Jesús-
crisitem.author.fullNameRamos Montesdeoca, Mónica Del Carmen-
crisitem.author.fullNameBlázquez Santana, Félix-
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