Employees' fraudulent behaviour: a social cognitive analysis Online publication date: Wed, 20-Oct-2021
by Michalis Bekiaris; Georgios Papachristou
International Journal of Critical Accounting (IJCA), Vol. 12, No. 4, 2021
Abstract: This study empirically examines the effects of personal attributes and organisational conditions on employees' propensity to commit or engage in fraudulent acts. Based on social cognitive theory and prior research, hypotheses were developed and then tested using survey data collected from 214 employees of private firms in Greece. After analysing the influence of big five personality traits and demographic characteristics on employees' fraudulent behaviour in the workplace, the results indicate that conscientiousness and openness to experience have a significant negative impact on fraud intention. Gender is found to influence fraud propensity, as women are less eager to defraud. Ethical culture is also found to be negatively related to employees' fraud tendency. Further, a moderating effect of organisational context on the relationship between personality traits and fraud propensity is found to be related solely to openness to experience. The theoretical and practical implications for accounting and human resource management are discussed.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook