“难堪重负”会使人“铤而走险”吗?——基于经济压力与职务舞弊关系的检验  

Does“Embarrassment”Lead to“Desperation”?Based on the Examination of the Relationship between Economic Pressure and Occupational Fraud

作　　者：陈艳[1] 黄诗华 陈邑早 CHEN Yan;HUANG Shihua;CHEN Yizao(School of Accounting,Dongbei University of Finance and Economics,Dalian 116025,China;School of Economics and Management,Shenyang Agricultural University,Shenyang 110866,China;School of Accounting,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]沈阳农业大学经济管理学院,辽宁沈阳110866 [3]山东财经大学会计学院,山东济南250014

出　　处：《商业经济与管理》2025年第1期36-50,共15页Journal of Business Economics

基　　金：国家社会科学基金项目“认知偏差视角下的国有企业CEO职务舞弊行为研究”(15BGL055);教育部人文社会科学研究规划基金项目“基于金融科技的风险识别与投资者关注研究”(23YJA630014);山东省自然科学基金青年项目“市场监管政府机构整合、企业财务信息治理与资本市场响应”(ZR2023QG055)。

摘　　要：在全球范围内,职务舞弊事件的普遍性和危害性造成巨大经济后果,如何从源头缓解舞弊行为的产生具有重要研究价值。细化拓展经典舞弊三角理论,从压力视角分析职务舞弊行为产生的原因,揭示经济压力对于职务舞弊行为影响的内在逻辑。实证结果表明:经济压力越大,行为人职务舞弊倾向越高;自我损耗在经济压力与职务舞弊行为的正向关系中发挥着中介效应;心理资本越强、社会支持程度越高,经济压力与职务舞弊行为倾向的正向关系会减弱,以缓解行为人的职务舞弊倾向。从调查方法角度克服了职务舞弊压力的识别和度量障碍,丰富了从心理学视角剖析舞弊决策的研究文献;从行为人压力管理的角度为职务舞弊行为的预防提供了新的思路,以弥补传统外部监管方式的治理盲点,完善现实情境下舞弊行为的治理策略。Globally,the universality and harmfulness of occupational fraud events cause great economic consequences.How to alleviate the occurrence of fraud from the source has important research value.This paper elaborates and expands the classic fraud triangle theory,analyzes the causes of occupational fraud from the perspective of pressure,and reveals the internal logic of the influence of economic pressure on occupational fraud.The empirical results show that:the higher the economic pressure,the higher the tendency to commit fraud;ego depletion plays a mediating effect in the positive relationship between economic pressure and occupational fraud;the stronger the psychological capital and the higher the degree of social support;the positive relationship between economic pressure and the tendency to commit fraud will be weakened to alleviate the tendency of occupational fraud.This study alleviates the obstacles to the identification and measurement of occupational fraud pressure from the perspective of survey methodology,and enriches the research literature that dissects fraudulent decision-making from a psychological perspective.This paper provides new ideas for the prevention of occupational fraud behavior from the perspective of actor pressure management,in order to make up for the governance blind spots of the traditional external regulatory approach,and to improve the governance strategy of fraud behavior in real scenarios.

关 键 词：经济压力 职务舞弊 舞弊三角理论 自我损耗 

分 类 号：F270[经济管理—企业管理]