Cognitive rationalization in occupational fraud: structure exploration and scale development

Abstract

The structure and measurement of occupational fraud rationalization as one of the motivations for fraudulent behavior has been a major obstacle in theoretical research and practical problems. In order to answer the fundamental question, "What does cognitive rationalization of occupational fraud involve?," this paper explored the structure and scale development of the internal psychological factors of occupational fraud rationalization. Several research methods were used for this purpose, such as data collection, research interviews, review & verification, project purification, structural verification, and reliability & validity test. The results showed that, based on the internal structure, occupational fraud rationalization presented second-order three-dimensional and first-order eight-dimensional factors. Further, a formal scale containing 27 items related to the structure of the metric was constructed to measure the occupational fraud rationalization. In terms of variable correlations, this paper empirically tested the criterion validity of occupational fraud rationalization from the perspective of personality traits. The result revealed a significant positive (negative) correlation between Machiavellian traits (empathy traits) and occupational fraud rationalization, respectively. In conclusion, this paper provides an attempt to address the cognitive and measurement challenges of occupational fraud rationalization, expanding the application and development of moral disengagement theory in the field of occupational fraud and laying some groundwork for subsequent research and development.

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