过度自信、预期后悔情绪与国有企业高管职务舞弊行为的实验研究

An Experimental Study on the Overconfidence,Expected Regret and Occupational Fraud of Top Executives of State-owned Enterprises

本文从行为经济学的视角,运用实验研究方法,探究了过度自信对国有企业高管职务舞弊行为的作用机理,以及在预期后悔情绪的影响下过度自信作用机理的变化规律。研究结果表明,过度自信会对国有企业高管的职务舞弊行为产生信息搜寻约束,高过度自信主体的职务舞弊倾向要显著大于低过度自信主体;负面的预期后悔情绪会显著抑制高过度自信主体的过度自信程度,从而降低该主体的职务舞弊倾向;正面的预期后悔情绪会显著增强低过度自信主体的过度自信程度,从而提高该主体的职务舞弊倾向。

Occupational fraud is an opportunistic behavior in nature affected by external factors and psychological factors.Previous studies are focused on the impact of external factors on occupational fraud,and lacking in psychological factors on the mechanism of occupational fraud.Overconfidence and regret emotion are the important psychological factors that affect the decision-making,and have significant influence on the occupational fraud behavior.Based on the behavioral economics,this paper explores the mechanism of overconfidence in the occupational fraud,and the influence of the regret emotion on the mechanism of overconfidence in the occupational fraud.The results show that overconfidence could constrain the search process of the fraud information,the fraud tendency of high degree overconfidence is bigger than the low degree overconfidence.Negative regret emotion could reduce the overconfidence tendency of the high fraud tendency,and restrain the fraud tendency.Positive regret emotion could increase the overconfidence tendency of the low fraud tendency,and increase the fraud tendency.