道德推理、职业自我效能对企业舞弊揭露的影响研究

Research on the Influence of Moral Reasoning and Professional Self-Efficacy on the Disclosure of Corporate Fraud

摘要: 目前国内学者很少从心理角度去探讨影响企业舞弊揭露的因素。本文基于道德发展阶段理论和职业自我效能理论，探究职业自我效能在道德推理能力影响舞弊揭露中的调节作用，通过对某高校112名会计专业学生进行问卷测试，发现当职业自我效能较高时，道德推理能力对促进舞弊揭露有显著性影响。根据实验结论本文提出建议，会计专业学生作为未来职场中舞弊揭露的主力军，应在教育培养阶段，不断提高其道德推理能力和职业自我效能，从而抑制未来企业舞弊现象的产生。

Abstract: Presently, domestic scholars rarely discuss the factors affecting the disclosure of corporate fraud from a psychological perspective. Based on the theory of moral development stage and professional self-efficacy, this paper explores the regulatory role of professional self-efficacy in the impact of moral reasoning ability on fraud disclosure. Through the questionnaire test of 112 accounting stu-dents in a university, it is found that when professional self-efficacy is high, moral reasoning ability has a significant impact on promoting fraud disclosure. According to the experimental conclusions, this paper puts forward some suggestions that accounting students, as the main force of fraud dis-closure in the future workplace, should continuously improve their moral reasoning ability and professional self-efficacy in the education and training stage, so as to curb the occurrence of corpo-rate fraud in the future.