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| Author: | Uddin, N. Gillett, P. R. |
| Title: | Effects of Moral Reasoning and Self-Monitoring on CFO Intentions to Report Fraudulently on Financial Statements |
| Journal: | Journal of Business Ethics
2002 : SEP, VOL. 40:1, p. 15-32 |
| Index terms: | FINANCIAL STATEMENTS MODELS EQUATIONS ETHICS |
| Language: | eng |
| Abstract: | This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to the behavior of fraudulent reporting on financial statements so as to examine the effects of moral reasoning and self-monitoring on intention to report fraudulently, using structural equation modeling. The paper seeks to investigate two of the red flags for financial statement fraud identified in Loebbecke et al.'s (1989) paper: client management displays a significant lack of moral fiber and client personnel exhibit strong personality anomalies. As expected, high moral reasoners are more influenced than low moral reasoners by their own attitude towards the behavior. Contrary to prior research, low self-monitors are found to be more influenced than high self-monitors by subjective norms. |
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