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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Bibliographic Details
Main Authors: Bin Lin, Junqin Huang, Youliang Liao, Shanmin Liu, Haiyan Zhou
Format: Article
Language:English
Published: Frontiers Media S.A. 2022-10-01
Series:Frontiers in Psychology
Subjects:
Online Access:https://www.frontiersin.org/articles/10.3389/fpsyg.2022.1026519/full