认识会计欺诈者:个人失范与责任置换、道德正当性的影响

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2022-11-17 DOI:10.1080/01559982.2022.2140887

Agustín J. Sánchez-Medina, Mónica Ramos-Montesdeoca, Félix Blázquez-Santana

引用次数: 0

摘要

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.