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Emotional intelligence and fraud tendency : a survey of future accountants in Nigeria
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| 3.1 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
Purpose – This study examines the association between emotional intelligence (EI) and the tendency of future
accountants to rationalize and engage in occupational fraud.
Design/methodology/approach – The study adopts a survey methodology and uses a questionnaire
containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach
alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson
correlation and regression analysis to test its hypothesis.
Findings – The study found that future accountants in Nigeria are emotionally intelligent and have a high
fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting
that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in
occupational fraud. In addition, the study found that academic intelligence, a control variable, positively
associates with fraud tendency.
Practical implications – The study offers rare insights into the fraud tendency of future accountants, which
would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and
employers will find the study beneficial in decision-making on job recruitment, placements and moral
orientation for prospective accountant employees.
Originality/value – The study is the first to directly associate EI with the fraud tendency of future
accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy.
Thus, it provides a benchmark for future studies in other developing countries.
Descrição
Palavras-chave
Emotional intelligence Fraud tendency Occupational fraud Future accountants Nigeria
Contexto Educativo
Citação
Oboh, Collins Sankay (2023). "Emotional intelligence and fraud tendency : a survey of future accountants in Nigeria". European Journal of Management Studies, 28(1):3-22
Editora
Emerald Publishing