{"title":"非侵入性脑刺激减少财务误报行为:道德判断的调节作用。","authors":"Xiaolan Yang, Xiaotong Fang, Mei Gao, Eryang Zhang, Baolin Zhu, Hengyi Rao","doi":"10.1093/scan/nsaf094","DOIUrl":null,"url":null,"abstract":"<p><p>Building upon the distinct functions of the right dorsolateral prefrontal cortex (rDLPFC) and the right temporoparietal junction (rTPJ), this study investigates how moral judgment moderates the influence of these brain regions on financial misreporting-an effect that remains largely unknown. Employing transcranial direct current stimulation (tDCS), this study temporarily altered activity in these areas to investigate their influence on financial misreporting during a profit reporting task. Study 1 recruited university students, while Study 2 focused on finance professionals. The results showed that tDCS stimulation of rDLPFC and rTPJ reduced financial misreporting. However, the effects differed based on individuals' moral judgment levels. Those with lower moral judgment significantly reduced in misreporting with increased rDLPFC activity, whereas individuals with higher moral judgment remained consistent regardless of rDLPFC stimulation. In contrast, increased rTPJ activity reduced misreporting for subjects with higher moral judgment levels, whereas individuals with lower moral judgment remained consistent regardless of rTPJ stimulation. Importantly, these patterns hold whether participants are students or financial professionals. These findings emphasize distinct roles for rDLPFC and rTPJ in financial misreporting, highlighting the impact of individual moral judgment. This study has practical implications for enhancing ethical behavior by intervening in decision-making to effectively curb misreporting among individuals with different levels of moral judgment.</p>","PeriodicalId":94208,"journal":{"name":"Social cognitive and affective neuroscience","volume":" ","pages":""},"PeriodicalIF":3.1000,"publicationDate":"2025-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Reducing Financial Misreporting Behavior with Noninvasive Brain Stimulation: The Moderating Effect of Moral Judgment.\",\"authors\":\"Xiaolan Yang, Xiaotong Fang, Mei Gao, Eryang Zhang, Baolin Zhu, Hengyi Rao\",\"doi\":\"10.1093/scan/nsaf094\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p><p>Building upon the distinct functions of the right dorsolateral prefrontal cortex (rDLPFC) and the right temporoparietal junction (rTPJ), this study investigates how moral judgment moderates the influence of these brain regions on financial misreporting-an effect that remains largely unknown. Employing transcranial direct current stimulation (tDCS), this study temporarily altered activity in these areas to investigate their influence on financial misreporting during a profit reporting task. Study 1 recruited university students, while Study 2 focused on finance professionals. The results showed that tDCS stimulation of rDLPFC and rTPJ reduced financial misreporting. However, the effects differed based on individuals' moral judgment levels. Those with lower moral judgment significantly reduced in misreporting with increased rDLPFC activity, whereas individuals with higher moral judgment remained consistent regardless of rDLPFC stimulation. In contrast, increased rTPJ activity reduced misreporting for subjects with higher moral judgment levels, whereas individuals with lower moral judgment remained consistent regardless of rTPJ stimulation. Importantly, these patterns hold whether participants are students or financial professionals. These findings emphasize distinct roles for rDLPFC and rTPJ in financial misreporting, highlighting the impact of individual moral judgment. This study has practical implications for enhancing ethical behavior by intervening in decision-making to effectively curb misreporting among individuals with different levels of moral judgment.</p>\",\"PeriodicalId\":94208,\"journal\":{\"name\":\"Social cognitive and affective neuroscience\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":3.1000,\"publicationDate\":\"2025-09-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Social cognitive and affective neuroscience\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1093/scan/nsaf094\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Social cognitive and affective neuroscience","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1093/scan/nsaf094","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Reducing Financial Misreporting Behavior with Noninvasive Brain Stimulation: The Moderating Effect of Moral Judgment.
Building upon the distinct functions of the right dorsolateral prefrontal cortex (rDLPFC) and the right temporoparietal junction (rTPJ), this study investigates how moral judgment moderates the influence of these brain regions on financial misreporting-an effect that remains largely unknown. Employing transcranial direct current stimulation (tDCS), this study temporarily altered activity in these areas to investigate their influence on financial misreporting during a profit reporting task. Study 1 recruited university students, while Study 2 focused on finance professionals. The results showed that tDCS stimulation of rDLPFC and rTPJ reduced financial misreporting. However, the effects differed based on individuals' moral judgment levels. Those with lower moral judgment significantly reduced in misreporting with increased rDLPFC activity, whereas individuals with higher moral judgment remained consistent regardless of rDLPFC stimulation. In contrast, increased rTPJ activity reduced misreporting for subjects with higher moral judgment levels, whereas individuals with lower moral judgment remained consistent regardless of rTPJ stimulation. Importantly, these patterns hold whether participants are students or financial professionals. These findings emphasize distinct roles for rDLPFC and rTPJ in financial misreporting, highlighting the impact of individual moral judgment. This study has practical implications for enhancing ethical behavior by intervening in decision-making to effectively curb misreporting among individuals with different levels of moral judgment.