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Why do employees commit fraud? Theory, measurement, and validation

Previous research on corporate governance has extensively explored the motives of corporate fraud. However, this research has paid little attention to employees, the real executors of fraud, resulting in the psychological and behavioral decision-making process of employees who commit fraud in enterp...

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Autores principales: Lin, Bin, Huang, Junqin, Liao, Youliang, Liu, Shanmin, Zhou, Haiyan
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9590450/
https://www.ncbi.nlm.nih.gov/pubmed/36300081
http://dx.doi.org/10.3389/fpsyg.2022.1026519
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author Lin, Bin
Huang, Junqin
Liao, Youliang
Liu, Shanmin
Zhou, Haiyan
author_facet Lin, Bin
Huang, Junqin
Liao, Youliang
Liu, Shanmin
Zhou, Haiyan
author_sort Lin, Bin
collection PubMed
description Previous research on corporate governance has extensively explored the motives of corporate fraud. However, this research has paid little attention to employees, the real executors of fraud, resulting in the psychological and behavioral decision-making process of employees who commit fraud in enterprises becoming a “black box” that has not yet been opened. Based on the theory of planned behavior, our study integrates the existing research findings on driving factors of employee fraud and anti-fraud practical experience, extracts the key factors of employee fraud motive, and develops a multidimensional scale of employee fraud motive. The exploratory factor analysis (EFA) generates three subscales, comprising 14 items, measuring attitude, subjective norm and perceived behavioral control of employee fraud motive. The confirmatory factor analysis (CFA) supports the reliability, discriminant validity and convergent validity of the new scale. The multiple regression results show that the score of employee fraud motive is positively correlated with the amount of employee fraud occurrence, indicating that the predictive validity of the scale holds. Overall, the scale developed in our study displays good reliability and validity, and is worth spreading.
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spelling pubmed-95904502022-10-25 Why do employees commit fraud? Theory, measurement, and validation Lin, Bin Huang, Junqin Liao, Youliang Liu, Shanmin Zhou, Haiyan Front Psychol Psychology Previous research on corporate governance has extensively explored the motives of corporate fraud. However, this research has paid little attention to employees, the real executors of fraud, resulting in the psychological and behavioral decision-making process of employees who commit fraud in enterprises becoming a “black box” that has not yet been opened. Based on the theory of planned behavior, our study integrates the existing research findings on driving factors of employee fraud and anti-fraud practical experience, extracts the key factors of employee fraud motive, and develops a multidimensional scale of employee fraud motive. The exploratory factor analysis (EFA) generates three subscales, comprising 14 items, measuring attitude, subjective norm and perceived behavioral control of employee fraud motive. The confirmatory factor analysis (CFA) supports the reliability, discriminant validity and convergent validity of the new scale. The multiple regression results show that the score of employee fraud motive is positively correlated with the amount of employee fraud occurrence, indicating that the predictive validity of the scale holds. Overall, the scale developed in our study displays good reliability and validity, and is worth spreading. Frontiers Media S.A. 2022-10-06 /pmc/articles/PMC9590450/ /pubmed/36300081 http://dx.doi.org/10.3389/fpsyg.2022.1026519 Text en Copyright © 2022 Lin, Huang, Liao, Liu and Zhou. https://creativecommons.org/licenses/by/4.0/This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) and the copyright owner(s) are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.
spellingShingle Psychology
Lin, Bin
Huang, Junqin
Liao, Youliang
Liu, Shanmin
Zhou, Haiyan
Why do employees commit fraud? Theory, measurement, and validation
title Why do employees commit fraud? Theory, measurement, and validation
title_full Why do employees commit fraud? Theory, measurement, and validation
title_fullStr Why do employees commit fraud? Theory, measurement, and validation
title_full_unstemmed Why do employees commit fraud? Theory, measurement, and validation
title_short Why do employees commit fraud? Theory, measurement, and validation
title_sort why do employees commit fraud? theory, measurement, and validation
topic Psychology
url https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9590450/
https://www.ncbi.nlm.nih.gov/pubmed/36300081
http://dx.doi.org/10.3389/fpsyg.2022.1026519
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