THE PRIMING EFFECT ON ACCOUNTING FRAUD ASSESSMENT: AN EXPERIMENTAL APPROACH WITH ACCOUNTING SCIENCE STUDENTS

Esteniffer Freitas, Caritsa Moreira, Álvaro Macedo, Kallyse Oliveira, Alexsandro Prado
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Abstract

The priming effect is characterized by the improvement of the ability to detect items after a recent experience with them, which can increase people’s attention to moral standards when confronted with questionable behaviors. In this sense, this research aimed to analyze the influence of priming in the judgment of fraudulent situations. For that, an experiment composed of three parts was conducted: (i) identification of the participant's profile; (ii) presentation of a journalistic news item; (iii) evaluation of twelve scenarios of accounting fraud and unethical attitudes. In the evaluation of the cases, we used a Likert-type scale ranging from zero (0) to five (5) relative to the severity of the action and the punishment deserved. Descriptive statistics and the Tukey test – Honest Significant Difference (HSD) were used to analyze the collected data. The sample was composed of 43 students in the first and last period of the Accounting Sciences course at the Federal Rural University of the Semi-arid Region, located in the city of Mossoró-RN. Results demonstrate that there is no influence of priming on the ethical judgment of the students, considering previous knowledge about the subject and students' gender. On the other hand, it was observed that the magnitude of the consequences of fraudulent accounting acts has an impact on the intention to act honestly or not and that there is a proportional relationship between the severity attributed to the action and the punishment deserved by the offender.
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会计舞弊评估的启动效应:以会计系学生为研究对象的实验方法
启动效应的特点是,在最近接触过物品后,检测物品的能力会提高,这可以增加人们在面对可疑行为时对道德标准的关注。在这个意义上,本研究旨在分析启动效应对欺诈情境判断的影响。为此,进行了一个由三部分组成的实验:(i)识别参与者的个人资料;(ii)新闻报道的呈现;(iii)评估会计舞弊和不道德态度的12种情况。在案例的评估中,我们使用了李克特量表,相对于行为的严重程度和应得的惩罚,范围从0(0)到5(5)。使用描述性统计和Tukey检验-诚实显著差异(HSD)对收集的数据进行分析。样本由43名学生组成,他们在位于Mossoró-RN市的半干旱地区联邦农村大学会计科学课程的第一阶段和最后阶段学习。结果表明,考虑到学生的性别和先前对主题的了解,启动对学生的伦理判断没有影响。另一方面,有人指出,会计欺诈行为的后果的严重程度对诚实与否的意图有影响,行为的严重程度与违法者应得的惩罚之间存在成比例的关系。
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28
审稿时长
24 weeks
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PLANEJAMENTO FINANCEIRO PARA A APOSENTADORIA O FINANCIAMENTO EM CIÊNCIA, TECNOLOGIA & INOVAÇÃO O MAPA DAS PARCERIAS PÚBLICO-PRIVADAS NO ESTADO DE MATO GROSSO DO SUL MARKETING AUDIT RELAÇÕES ENTRE OS CONSELHOS DE ADMINISTRAÇÃO E OS ASPECTOS AMBIENTAIS, SOCIAIS E DE GOVERNANÇA NAS EMPRESAS BRASILEIRAS LISTADAS NA B3
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