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Cognitive rationalization in occupational fraud: structure exploration and scale development.

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This summary is machine-generated.

This study developed a scale to measure occupational fraud rationalization, identifying key psychological factors. Findings link personality traits like Machiavellianism and empathy to rationalizing fraudulent behavior.

Keywords:
cognitive rationalizationcriterion validityoccupational fraud rationalizationscale developmentstructure exploration

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Area of Science:

  • Psychology
  • Criminology
  • Organizational Behavior

Background:

  • Occupational fraud rationalization is a key driver of fraudulent behavior, posing challenges for research and practice.
  • Understanding the cognitive underpinnings of rationalization is crucial for developing effective prevention and intervention strategies.

Purpose of the Study:

  • To explore the structure and scale of internal psychological factors in occupational fraud rationalization.
  • To address the cognitive and measurement challenges associated with occupational fraud rationalization.

Main Methods:

  • Utilized data collection, interviews, review & verification, project purification, structural verification, and reliability & validity testing.
  • Developed a 27-item scale to measure occupational fraud rationalization based on identified internal structures.
  • Empirically tested criterion validity by examining correlations with personality traits.

Main Results:

  • Occupational fraud rationalization exhibits a second-order, three-dimensional, and first-order, eight-dimensional structure.
  • The developed scale effectively measures occupational fraud rationalization.
  • Significant positive correlations were found between Machiavellian traits and occupational fraud rationalization, while empathy traits showed a significant negative correlation.

Conclusions:

  • This research provides a framework for understanding and measuring occupational fraud rationalization.
  • The findings contribute to the application of moral disengagement theory in occupational fraud research.
  • Establishes a foundation for future research on the psychological aspects of occupational fraud.