International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

The Relationship between Rationalization and Traits of Sympathy with One’s Intention to Commit Fraud
Stephanie Metts, DBA, MBA, CPA

Abstract
This study examined whether a relationship was present between one’s ability to rationalize fraud and their traits of sympathy towards others with their intention to commit fraud. Using a comparative, cross-sectional, quantitative design, 184 business students, both undergraduate and graduate, enrolled at a regional university in the South were given a survey that combined a hypothetical interpersonal fraud scenario with rationalization and intention Likert measurement items, along with traits of sympathy towards others Likert measurement items. The researcher hypothesized there was a relationship between one’s ability to rationalize fraud and their traits of sympathy with their intention to commit fraud in the pre-fraud state. Multiple Linear Regression analysis revealed that sympathy and rationalization statistically significantly predicted intention to commit fraud.

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