High-risk Deviant Decisions: Does Neutralization Still Play a Role?
March 18, 2021 / Kalana Malimage / Tags: Accounting, 2020, LCOB Top Tier Award
In this paper, we test the reasons that auditors form intentions to falsify information concerning an information security issue with the accounting information system, thereby jeopardizing data integrity and security by modifying working papers to hide irregularities and, by doing so, violating their professional standards, which could result in career-ending sanctions. Our results show that sanctions play an important role in reducing employees’ intentions to violate policy, but that even under extreme boundary condition, employees might seek to rationalize their unethical behavior by denying responsibility for their actions, arguing that their supervisors pressured them into those acts.
Publication: Journal of the Association of Information Systems (JAIS)
Authors: Kalana Malimage
Notes: LCOB Top Tier Award 2020
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