Fraude contábil e julgamento moral

Abstract

This thesis seeks to contribute to the understanding of the phenomenon of accounting fraud, by considering the role of the development individuals' moral judgment as a psychological factor that can influence the presence or absence of rationalizations of fraudulent behavior. The theoretical framework of the research is based on two models: Cressey's Fraud Triangle(1953) and Kohlberg (1984) theory on moral development. The proposal suggests that individuals in more advanced stages of moral judgment are less likely to engage in unethical behavior and are therefore less prone to using rationalizations. Furthermore, even in contexts of pressure and opportunity, advanced moral judgment reduce the probability of committing accounting fraud.Conversely, individuals in lower stages of moral judgment are more susceptible to moral relativism, self-interest, and potential fraudulent behavior. To achieve the proposed objective, three hypothetical scenarios are used, each involving different types of accounting fraud that vary in terms of flexibility of accounting regulations given to the preparer information. These scenarios are used as a means of controlling perceived opportunity. The first scenario involves the use of estimates to record inventory; the second scenario reveals temporary differences; and the third scenario involves recording fictitious revenue. This categorization serves as a form of perceived opportunity control (Mulford and Comiskey, 2002; Jones, 2011). After describing each scenario, nine assertions are presented to measure the respondents' moral judgment is measured using the Defining Issues Test (DIT) proposed by Rest et al. (1974). The relationship between the variables is analyzed using the technique if Structural Equation Modeling with estimation by Partial Least Squares. The evidence presented by the research indicates that the influence of moral judgment on the decision to commit accounting fraud is prominent in contexts where there is high flexibility in judgment given to the preparer of the financial statements. Specifically, in scenarios involving greater flexibility in accounting choices (such as the use of estimates), individuals in lower stages of moral development are more inclined towards accounting fraud. Conversely, in the same scenario, individuals in advanced stages of moral judgment show less inclination towers fraud. However, this relationship was not observed in the other scenarios. Furthermore, the research suggests that the stage of moral judgment can potentially reduce the occurrence of accounting fraud, thereby enhacing the reliability of accountig information and financial statements, even in contexts with opportunities and pressure. These findings indicate the possibility of combating fraudulent behavior by focusing on improving individuals' moral judgment within organizations.