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Does gambling preference level affect occupational fraud behavior?-Evidence from a survey study in China
Shihua Huang1, Yizao Chen2, Baitong Li3
1School of Economics and Management, Shenyang Agricultural University, Shenyang, China.
Frontiers in Psychology
|February 21, 2025
Summary
Individuals with stronger gambling preferences are more prone to occupational fraud. This link is influenced by ego depletion, psychological capital, and superstitious beliefs, offering insights for fraud prevention.
Area of Science:
- Behavioral Economics
- Criminology
- Organizational Psychology
Background:
- Occupational fraud poses significant global economic risks.
- Understanding contributing factors is crucial for mitigation strategies.
- The fraud triangle theory highlights 'pressure' as a key element.
Purpose of the Study:
- To investigate the link between gambling preferences and occupational fraud.
- To examine the mediating role of ego depletion.
- To explore the moderating effects of psychological capital and superstitious beliefs.
Main Methods:
- Survey research strengthened by reliability and validity tests.
- Correlation analysis to identify relationships between variables.
- Regression analysis to determine predictive pathways.
Main Results:
- Stronger gambling preferences correlate positively with occupational fraud.
- Ego depletion mediates the relationship between gambling preferences and fraud.
- Psychological capital and superstitious beliefs moderate this relationship.
Conclusions:
- Gambling preferences are a significant predictor of occupational fraud.
- Cognitive biases, including ego depletion, play a role.
- Psychological capital and superstitious beliefs offer potential protective factors against fraud.
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