1
Assistant Professor of Accounting, Jahrom University, Jahrom, Iran
2
Department of Accounting, University of Isfahan, Isfahan, Iran.
10.22103/jak.2025.24385.4117
Abstract
The purpose of the present study is to investigate the effect of personal and organizational constructs on fraud tolerance by considering the role of the moderating variable of perceived organizational ethical culture. The statistical population of this study includes accountants and Chief Financial Officers (CFO) of manufacturing companies listed on Tehran Stock Exchange. The required data was collected using a survey method and through standard questionnaires from 214 accountants and chief financial officers in 2024. In this research, structural equation modeling by partial least squares method has been used for data analysis. The results of the hypothesis test indicate that the constructs of moral disengagement and self‑enhancing values have a positive and significant effect on fraud tolerance, and there is a negative and significant relationship between the constructs of self-efficacy, self‑transcending values, and perceived organizational ethical culture with fraud tolerance. In addition, no evidence was found of the moderating effect of the perceived organizational ethical culture on the relationship between the personal constructs under study and fraud tolerance. The results of this study indicate that to determine the roots of fraudulent behaviors in companies and assess the risk of fraud, it can be fruitful to pay attention to personal and organizational constructs as factors affecting fraud tolerance.
Ebrahimi, F. and Rostami, A. (2025). Investigating the effect of personal and organizational variables on fraud tolerance. Journal of Accounting Knowledge, (), -. doi: 10.22103/jak.2025.24385.4117
MLA
Ebrahimi, F. , and Rostami, A. . "Investigating the effect of personal and organizational variables on fraud tolerance", Journal of Accounting Knowledge, , , 2025, -. doi: 10.22103/jak.2025.24385.4117
HARVARD
Ebrahimi, F., Rostami, A. (2025). 'Investigating the effect of personal and organizational variables on fraud tolerance', Journal of Accounting Knowledge, (), pp. -. doi: 10.22103/jak.2025.24385.4117
CHICAGO
F. Ebrahimi and A. Rostami, "Investigating the effect of personal and organizational variables on fraud tolerance," Journal of Accounting Knowledge, (2025): -, doi: 10.22103/jak.2025.24385.4117
VANCOUVER
Ebrahimi, F., Rostami, A. Investigating the effect of personal and organizational variables on fraud tolerance. Journal of Accounting Knowledge, 2025; (): -. doi: 10.22103/jak.2025.24385.4117
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