组织认同与亲组织财务报告舞弊决策——多重中介效应分析

Organizational Identity and Pro-organizational Financial Reporting Fraud Decision:Analysis of Multiple Intermediary Effects

本文采用情景模拟的调查研究方法,从亲组织动机视角切入,考察了行为人亲组织财务报告舞弊决策的影响因素。实证结果证实,组织认同对亲组织财务报告舞弊具有显著的正向影响。进一步,考察了上述影响的作用机理,结果表明,道德辩护、负性情绪在组织认同和亲组织财务报告舞弊之间发挥着同步和链式中介效应。此外,通过对比中介效应发现,道德辩护所揭示的认知作用路径影响最大,负性情绪所揭示的情绪作用路径次之,而两者的链式作用路径影响最低。

For a long time,the problem of financial reporting fraud has become an unhealed"tumor"in the field of corporate governance due to its high incidence,high harm and high concealment.This article starts from the perspective of pro-organizational motivation and examines the influence of organizational identity on pro-organizational financial reporting fraud.Theoretically,since pro-organizational financial reporting fraud has obvious organizational emotional imprints,actors with a high degree of organizational identity will show higher organizational loyalty and emotional dependence,so they have a higher tendency to implement fraudulent behaviors of pro-organization financial reporting.This paper takes financial and accounting practitioners as samples and adopts the investigation research method of scenario simulation.The empirical results support the above theoretical inferences.On this basis,this article examines the function mechanism of the above influence.From the perspective of rational cognition,organizational identity enhances the degree of moral defense of the actor.Through moral defense,individuals interpret the original intention of financial reporting fraud as protecting the organization s interests,thereby alleviating the cognitive dissonance caused by moral violation.Based on this,this article constructs the cognitive path of"organizational identification→moral defense→pro-organizational financial reporting fraud".From the perspective of perceptual emotions,organizational identification can make the perpetrator pay more attention to the pro-organizational characteristics of fraud,which can effectively alleviate negative emotions such as guilt and psychological discomfort caused by fraud.Based on this,this article constructs the emotional path of"organizational identification→negative emotion→pro-organizational financial report fraud".Furthermore,in terms of the interaction between cognition and emotion,cognitive dissonance is often one of the pre-factors leading to negative emotions.Therefore,this article constructs the cognition-emotional chain path of"organizational identification→moral defense→negative emotions→pro-organizational financial reporting fraud".Based on the survey data,this paper uses OLS,Ordered Probit regression models,Sobel and Bootstrap mediation effect test,and structural equation multiple mediation effect analysis to verify the above theoretical path.Furthermore,this paper examines the influence weights of different paths by comparing the mediation effect test.The results show that the cognitive path has the largest influence weight,the emotional path has the second influence weight,and the cognitive-emotional chain path has the lowest influence weight.At the same time,the degree of difference between the cognitive path and the chain path has reached a statistically significant level.The marginal contributions of this article are mainly as follows:First,it has important theoretical and practical significance to investigate the factors affecting financial reporting fraud decisions.Different from the previous research perspective based on the self-interest,this article starts from the perspective of pro-organizational motivation and examines the potential influence of organizational identity on fraud decision-making.In addition,the research reveals the psychological path that organizational identity affects pro-organizational financial reporting fraud from the dual perspectives of rational cognition and perceptual emotion,and further deepens the understanding of the existing research on the motivation of the perpetrator s fraud.Second,existing studies have examined the impact of organizational identity on a series of employee behaviors in work scenarios.However,in the research of pro-organizational non-ethical behaviors,there are few literatures to analyze from the professional field of financial decision-making.Based on the financial reporting fraud decision-making scenario,this article expands the existing academic literature on the consequences of organizational identity behavior.