Does gambling preference level affect occupational fraud behavior?—Evidence from a survey study in China
Occupational fraud presents significant economic challenges globally. This study aims to understand the factors contributing to such fraudulent behavior and to develop strategies to mitigate it, focusing on the relationship between gambling preferences and occupational fraud within the framework of...
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| Format: | Article |
| Language: | English |
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Frontiers Media S.A.
2025-02-01
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| Series: | Frontiers in Psychology |
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| Online Access: | https://www.frontiersin.org/articles/10.3389/fpsyg.2025.1494990/full |
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| _version_ | 1832087100961325056 |
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| author | Shihua Huang Yizao Chen Baitong Li |
| author_facet | Shihua Huang Yizao Chen Baitong Li |
| author_sort | Shihua Huang |
| collection | DOAJ |
| description | Occupational fraud presents significant economic challenges globally. This study aims to understand the factors contributing to such fraudulent behavior and to develop strategies to mitigate it, focusing on the relationship between gambling preferences and occupational fraud within the framework of the fraud triangle theory, emphasizing the ‘pressure' element. To explore this relationship, the research employed several methods, including reliability and validity tests, correlation analysis, and regression analysis, to strengthen the survey research. The findings indicate that individuals with stronger gambling preferences are more likely to engage in occupational fraud. This relationship is mediated by ego depletion and moderated by psychological capital and superstitious beliefs, which align with theoretical models of cognitive biases. Further analysis reveals that psychological capital and superstitious beliefs play a moderating role through the mediating effect pathway from gambling preferences to ego depletion. The study provides valuable insights for developing effective fraud prevention strategies in corporate governance. |
| format | Article |
| id | doaj-art-2182fdcaf8a1481d9e09f096b24ea375 |
| institution | Kabale University |
| issn | 1664-1078 |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Frontiers Media S.A. |
| record_format | Article |
| series | Frontiers in Psychology |
| spelling | doaj-art-2182fdcaf8a1481d9e09f096b24ea3752025-02-06T07:09:42ZengFrontiers Media S.A.Frontiers in Psychology1664-10782025-02-011610.3389/fpsyg.2025.14949901494990Does gambling preference level affect occupational fraud behavior?—Evidence from a survey study in ChinaShihua Huang0Yizao Chen1Baitong Li2School of Economics and Management, Shenyang Agricultural University, Shenyang, ChinaSchool of Accounting, Shandong University of Finance and Economics, Jinan, ChinaSchool of Management, Tianjin University of Technology, Tianjin, ChinaOccupational fraud presents significant economic challenges globally. This study aims to understand the factors contributing to such fraudulent behavior and to develop strategies to mitigate it, focusing on the relationship between gambling preferences and occupational fraud within the framework of the fraud triangle theory, emphasizing the ‘pressure' element. To explore this relationship, the research employed several methods, including reliability and validity tests, correlation analysis, and regression analysis, to strengthen the survey research. The findings indicate that individuals with stronger gambling preferences are more likely to engage in occupational fraud. This relationship is mediated by ego depletion and moderated by psychological capital and superstitious beliefs, which align with theoretical models of cognitive biases. Further analysis reveals that psychological capital and superstitious beliefs play a moderating role through the mediating effect pathway from gambling preferences to ego depletion. The study provides valuable insights for developing effective fraud prevention strategies in corporate governance.https://www.frontiersin.org/articles/10.3389/fpsyg.2025.1494990/fullgambling preferenceoccupational fraudfraud triangle theorypressureego depletion |
| spellingShingle | Shihua Huang Yizao Chen Baitong Li Does gambling preference level affect occupational fraud behavior?—Evidence from a survey study in China Frontiers in Psychology gambling preference occupational fraud fraud triangle theory pressure ego depletion |
| title | Does gambling preference level affect occupational fraud behavior?—Evidence from a survey study in China |
| title_full | Does gambling preference level affect occupational fraud behavior?—Evidence from a survey study in China |
| title_fullStr | Does gambling preference level affect occupational fraud behavior?—Evidence from a survey study in China |
| title_full_unstemmed | Does gambling preference level affect occupational fraud behavior?—Evidence from a survey study in China |
| title_short | Does gambling preference level affect occupational fraud behavior?—Evidence from a survey study in China |
| title_sort | does gambling preference level affect occupational fraud behavior evidence from a survey study in china |
| topic | gambling preference occupational fraud fraud triangle theory pressure ego depletion |
| url | https://www.frontiersin.org/articles/10.3389/fpsyg.2025.1494990/full |
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