风险偏好、道德推脱与职务舞弊倾向研究  

Research on Risk Appetite,Moral Shirking and Job Fraud Tendencies

作　　者：于潇 姚维玲[1] YU Xiao;YAO Wei-ling(School of Finance and Economics,Qinghai University,810016,Xining,Qinghai,China)

机构地区：[1]青海大学财经学院,青海西宁810016

出　　处：《特区经济》2022年第10期88-91,共4页Special Zone Economy

摘　　要：为契合我国上市公司高质量发展的要求,本文从职务舞弊的微观心理层入手,在较成熟量表的基础上,设计了与之相关的心理学以及职务舞弊倾向的调查问卷,考察风险偏好、道德推脱与职务舞弊倾向之间的相互作用关系。本次研究发现:风险偏好、道德推脱与职务舞弊倾向均呈现正相关关系;道德推脱在风险偏好程度与职务舞弊倾向之间起调节作用,降低了风险偏好与职务舞弊倾向之间的相关关系;对于不同舞弊倾向主体而言,道德推脱对职务舞弊的影响程度存在显著差异。In order to meet the requirements of the high-quality development of listed companies in China,this paper starts from the micro psychological layer of job fraud,and on the basis of a mature scale,designs a questionnaire related to psychology and job fraud tendencies,and examines the interaction between risk preference,moral evasion and job fraud tendency.This study found that risk preference,moral evasion and job fraud tendency all showed a positive correlation relationship;moral evasion played a moderating role between the degree of risk preference and job fraud tendency,which reduced the correlation between risk preference and job fraud tendency.

关 键 词：风险偏好 道德推脱 职务舞弊 

分 类 号：F234.3[经济管理—会计学]