arbiter
JournalsAccount

The effects of psychological capital on accountants’ fraud reporting intentions

Steven E. Kaplan et al.

British Accounting Review2026https://doi.org/10.1016/j.bar.2026.101893article
AJG 3ABDC A*
Weight
0.50

Abstract

No abstract available.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1016/j.bar.2026.101893

Or copy a formatted citation

@article{steven2026,
  title        = {{The effects of psychological capital on accountants’ fraud reporting intentions}},
  author       = {Steven E. Kaplan et al.},
  journal      = {British Accounting Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1016/j.bar.2026.101893},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The effects of psychological capital on accountants’ fraud reporting intentions

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.