The measurement of fraud perception of investors and the mediating effect of risk aversion: the case of crypto assets

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dc.authoridOZCELIK, MUSA/0000-0002-2175-3605
dc.contributor.authorOzcelik, Musa
dc.contributor.authorKurt, Ganite
dc.date.accessioned2025-03-17T12:25:42Z
dc.date.available2025-03-17T12:25:42Z
dc.date.issued2024
dc.departmentTarsus Üniversitesi
dc.description.abstractPurposeThis study aims to gain a new perspective on auditing by measuring investors' fraud perception and to reveal the necessity of increasing individuals' fraud perception by determining the effect of fraud perception on the intention to invest in crypto assets from the investor's perspective.Design/methodology/approachAs part of this quantitative research, a survey was conducted on individuals residing in T & uuml;rkiye and aged 18 years and above through a convenience sampling method. A total of 446 participants were included in the study. The data collected was analyzed using the partial least squares-variance based structural equation modeling (PLS-SEM) method using the SmartPLS program.FindingsFraud perception causes individuals to be more risk-averse and reduces their intention to invest in crypto assets. At the same time, it has been observed that risk-averse individuals have lower intention to invest in crypto assets. According to the results of the mediating effect analysis, risk aversion behavior partially mediates between the fraud perception and the intention to invest in crypto assets. Among the emotions, only fear increases risk aversion behavior. Among the personality traits, extroversion and openness to experience personality traits reduce risk aversion behavior, whereas neuroticism personality traits increase the intention to invest in crypto assets.Originality/valueIn an environment where traditional auditing activities are insufficient, increasing investors' perceptions of fraud can reduce fraud-related losses. In this context, to the best of the authors' knowledge, the present study might be among the first to investigate the impact of individuals' perceptions of fraud on their investment intentions in crypto assets.
dc.description.sponsorshipThis study is produced from the doctoral dissertation, which was completed by Musa ozcelik under the supervision of Prof Dr Ganite Kurt in the Institute of Graduate Studies of Ankara Hac Bayram Veli University, and entitled Yatrmc acsndan hile algsnn olcumu ve riskten kacnma davrannn araclk rolu: Kripto varlk ornei/Measuring the fraud perception for the investor and mediating role of risk aversion behavior: The case of crypto assets with thesis number 799879. Necessary ethical approval for this study was obtained from the Ethics Committee of Ankara Hac Bayram Veli University. Compliance with ethical standards: The authors have no relevant financial or non-financial interests to disclose. Ethics committee approval has been obtained for the survey study. It can be made available upon request. No funding was received for conducting this study.
dc.identifier.doi10.1108/IJAIM-02-2024-0051
dc.identifier.issn1834-7649
dc.identifier.issn1758-9037
dc.identifier.scopus2-s2.0-85200408698
dc.identifier.scopusqualityQ1
dc.identifier.urihttps://doi.org/10.1108/IJAIM-02-2024-0051
dc.identifier.urihttps://hdl.handle.net/20.500.13099/1810
dc.identifier.wosWOS:001283268900001
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherEmerald Group Publishing Ltd
dc.relation.ispartofInternational Journal of Accounting and Information Management
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_WOS_20250316
dc.subjectAudit
dc.subjectFraud auditing
dc.subjectInvestment fraud
dc.subjectSelf-audit
dc.subjectCrypto assets
dc.subjectIntention to & imath
dc.subjectnvest
dc.titleThe measurement of fraud perception of investors and the mediating effect of risk aversion: the case of crypto assets
dc.typeArticle

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