...Caroline de Oliveira Orth; Fernanda Momo; Mariana Manfroi da Silva Bonotto; Giovana Schiavi Purpose This study aims to develop and validate the scale of the Behavioral Regulation for the behavior of the Financial Statement Fraudster, from the perspective of the Organismic Integration Theory (OIT...

... year of publication by Google Scholar (Figure 2). Financial statements fraud Management behavior Organismic integration theory The experience of being controlled can also be operationalized by evaluating the nature of an individual’s goals or aspirations, as extrinsic objectives (e.g...