May 2, 2024International Journal of Ethics and Systems

Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession

View Full Paper

Ask AI

Bookmark

Authors

LÇLum ÇollakuUniversity of Prishtina ASArbana SahitiUniversity Clinical Center of Kosovo MAMuhamet AliuUniversity of Prishtina

Discussion

Member takes

Implication

Survey study reveals moral justification mediates the effect of selfishness on fraud intention in certified accountants, highlighting ethical targets for risk reduction.

Key Points

Moral justification significantly mediates the link between selfishness and fraud intention among certified accountants, though direct effects remain absent.
Structural equation modeling of questionnaire responses from 240 certified accounting professionals confirms that moral justification fully mediates fraud intention.
Highlights the necessity for accounting firms to implement targeted ethics programs that curb moral justification and selfishness to reduce overall fraud intention.

Cite This Study

Çollaku et al. (2024) studied this question.

synapsesocial.com/papers/68e6bd25b6db64358763ced2 https://doi.org/10.1108/ijoes-10-2023-0220

View Full Paper

Ask AI

Bookmark

Implication

Survey study reveals moral justification mediates the effect of selfishness on fraud intention in certified accountants, highlighting ethical targets for risk reduction.

Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession

Discussion

Member takes

Implication

Key Points

Cite This Study

Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider