Study On The Influence Of Organizational Justice On The Disclosure Of Accounting Fraud

In recent years,Corporate fraud scandals caused widespread attention of media.Fraud brought devastating impact to the company's performance and reputation.Managers should encourage employees to report unethical behavior of other employees within the company.whistle-blowing includes two forms:internal expose and external expose.Internal disclosure conveys by the internal mechanisms or channels of the organization.External exposure conveys by the external media and the public.Internal exposure can protect the organization from being put in the media spotlight.It is also necessary for the organization to find its own problems and to develop well.Therefore it is necessary for managers to encourage the internal disclosure of employees.Organizational justice plays an important role in the development of organizations,which can help enterprises to establish an efficient internal disclosure mechanism by studying the impact of organizational sense of fairness on employee's internal accounting fraud.Based on the perspective of internal disclosure,this paper studies the influence of organizational justice on the disclosure of accounting fraud.In this paper,the effect of organizational justice on accounting fraud was investigated by the method of questionnaire and scene experiment.This paper uses the theory of four-dimensional structure of organizational justice,namely,distributive justice,procedural justice,interpersonal justice and information justice.Taking into account the study of professional and work environment factors,This article selected 416 students of School of Economics and Management,Hebei University of Technology.Through the analysis of the research results,the following conclusions can be drawn:(1)The fairness of four dimensions of organizational justice is at a high level,which can increase the possibility of employees to expose accounting fraud.(2)The four dimensions of fairness are at a high level,will significantly increase the possibility of employees to expose accounting fraud.(3)The exposure likelihood of male is higher than female,and the duration of internship is shorter.Finally,this paper give the advice to improve employees' sense of fairness of the four dimensions of organizational justice based on the conclusion.