A gendered discourse on truthful disclosure of financial fraud practices among accountants in China: implications to corporate governance

Abstract

Purpose With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate governance’s role in accountants’ intention to disclose fraudulent practices honestly. At the same time, this study examines intergender differences concerning the formation of the disclosure intention. Design/methodology/approach Based on the theory of planned behavior (TPB), data from 256 accountants working in China have been collected via an online survey. This data is subsequently analyzed with the partial least square (PLS) structural equation modeling method. Findings The results revealed that integrity and corporate governance significantly positively affect employees’ attitudes, subjective norms and perceived behavioral control toward disclosure intention. At the same time, it shows that only subjective norm and perceived behavioral control established a significant positive relationship with disclosure intention. It also shows that males display higher attitudes and perceived behavioral control in developing the intention. Originality/value This study helps understand accountants’ disclosure intention of fraud practices, especially during shock events such as the COVID-19 pandemic. To the best of the authors’ knowledge, this study is the first to extend the TPB incorporating corporate governance and integrity as antecedents to disclosure intention. At the same time, this study contributes to the existing literature by being the first attempt to investigate intergender differences. Finally, it advances the body of knowledge on employees’ behavior and contributes methodologically by introducing the PLS approach.

Fortifying Against Cyber Fraud: Instrument Development with the Protection Motivation Theory

“…Multiple theories, including the theory of planned behaviour (TPB), rational choice theory (RCT), general deterrence theory (GDT), technology threat avoidance theory (TTAT), routine activity (RAT), and protection motivation theory (PMT), have been employed by information security researchers. For instance, Fansher and Randa used (RAT) [19], Kirwan et al, [20] also used RAT, Rogers and Prentice-Dunn used PMT [21], Chen and Liang used TTAT [22], Tan et al [23] used TPB, and last but not least Martens et al [17] also using PMT to explain the reasons behind people's protective behaviours and intentions. These hypotheses are grounded in various disciplines, including computer science, criminology, business, and psychology.…”

The impact of organizational politics on work engagement—the mediating role of the doctrine of the mean

“…Furthermore, Ahmad et al (2023) emphasizes that employees’ attitudes toward organizational politics are closely linked to their personal values and cultural backgrounds. For instance, some employees may strongly disapprove of practices such as bribery, deception, or unethical competition, while others may perceive these behaviors as normal ( Scharding and Warren, 2023 ; Tan et al, 2023 ). If employees strongly believe in fairness and justice, they are likely to hold a negative view of organizational politics, reflecting the influence of their personal values ( Kaur and Kang, 2023 ).…”