چکیده مقاله
Financial fraud is considered one of the most significant challenges facing modern financial and accounting systems, often leading to severe economic and social consequences for organizations, investors, and other stakeholders In recent years, researchers in the field of behavioral accounting have increasingly focused on the role of psychological factors in the occurrence of fraudulent financial behavior Traditional perspectives on fraud have largely emphasized structural opportunities, weak internal controls, and organizational pressures However, emerging research suggests that individual psychological characteristics, cognitive biases, emotional pressures, and ethical perceptions play a critical role in shaping fraudulent behavior The purpose of this study is to provide a systematic review of the accounting and behavioral literature on psychological factors influencing financial fraud This review examines previous studies published in major academic databases to identify and categorize key psychological determinants associated with fraudulent financial behavior The findings indicate that several psychological factors—such as perceived pressure, rationalization, personality traits, cognitive biases, ethical judgment, and organizational culture—significantly influence the likelihood of financial fraud Moreover, the interaction between environmental pressures and individual psychological characteristics may increase the probability of unethical financial decision making The results highlight the importance of integrating behavioral and psychological perspectives into fraud prevention strategies Strengthening ethical awareness, improving organizational culture, and designing control systems that consider human behavior can significantly reduce the risk of fraudulent activities This study contributes to the behavioral accounting literature by synthesizing existing knowledge on the psychological drivers of financial fraud and by identifying key directions for future research in this area
کلیدواژه‌ها
نویسندگان
Ghazaal Feyzi
Master's student in Psychology, Health Orientation, Department of Psychology, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas, Iran
Seyedeh Atena Naghipour
PhD student in Business Administration, Organizational Behavior Orientation, Management Department, Payam Noor University, Tehran, Iran
شیوه ارجاع
Feyzi، Ghazaal و Naghipour، Seyedeh Atena،1404،Psychological Factors Affecting Financial Fraud: A Review of Behavioral Accounting Research،ششمین همایش بین المللی علوم سیاسی، مدیریت، اقتصاد و حسابداری،همدان
ارائه‌شده در
مجموعه مقالات هشتمین کنفرانس بین المللی جوشکاری و آزمایش های غیرمخرب، بیست و ششمین کنفرانس ملی جوش و بازرسی، پانزدهمین کنفرانس ملی آزمایش های غیرمخرب و چهارمین کنفرانس ملی ساخت افزایشی20 بهمن 1404 · تهران