非侵入性脑刺激减少财务误报行为:道德判断的调节作用。

IF 3.1
Xiaolan Yang, Xiaotong Fang, Mei Gao, Eryang Zhang, Baolin Zhu, Hengyi Rao
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引用次数: 0

摘要

基于右背外侧前额叶皮层(rDLPFC)和右颞顶叶交界处(rTPJ)的不同功能,本研究调查了道德判断如何调节这些大脑区域对金融误报的影响——这种影响在很大程度上仍是未知的。采用经颅直流电刺激(tDCS),本研究暂时改变了这些区域的活动,以调查它们在利润报告任务中对财务误报的影响。研究1招募了大学生,而研究2主要针对金融专业人士。结果表明,tDCS刺激rDLPFC和rTPJ可减少财务误报。然而,影响因个体的道德判断水平而异。那些道德判断较低的人在rDLPFC活动增加的情况下显著减少了误报,而道德判断较高的人在rDLPFC刺激下保持一致。相比之下,rTPJ活性的增加减少了道德判断水平较高的受试者的误报,而道德判断水平较低的个体无论rTPJ是否受到刺激都保持一致。重要的是,无论参与者是学生还是金融专业人士,这些模式都是成立的。这些发现强调了rDLPFC和rTPJ在财务误报中的不同作用,强调了个人道德判断的影响。本研究对于通过干预决策来有效遏制不同道德判断水平个体的误报行为具有现实意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.

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