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Why do employees commit fraud? Theory, measurement, and validation
Frontiers in Psychology
Previous research on corporate governance has extensively explored the motives of corporate fraud. However, this research has paid little attention to employees, the real executors of fraud, resulting in the psychological and behavioral decision-making process of employees who commit fraud in enterprises becoming a "black box" that has not yet been opened. Based on the theory of planned behavior, our study integrates the existing research findings on driving factors of employee fraud anddoi:10.3389/fpsyg.2022.1026519 fatcat:pb7i6ml7gjcr3l2fm2viuc3f7e