Motivational processes involved in the behavior of the financial statement fraudster
Caroline de Oliveira Orth,
Fernanda Momo,
Mariana Manfroi da Silva Bonotto
et al.
Abstract:Purpose
This study aims to develop and validate the scale of the Behavioral Regulation for the behavior of the Financial Statement Fraudster, from the perspective of the Organismic Integration Theory (OIT).
Design/methodology/approach
To achieve the objective of this article, an exploratory and quantitative study was developed. The instrument developed followed all the steps recommended by Koufteros (1999) and MacKenzie et al. (2011), from the elaboration of the constructs based on the theory to the factoria… Show more
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