RT Article
T1 Substance abuse and workplace fraud: evidence from physicians
JF Journal of business ethics
VO 183
IS 2
SP 585
OP 602
A1 Millar, Melanie
A1 White, Roger M.
A1 Zheng, Xin
A2 White, Roger M.
A2 Zheng, Xin
LA English
YR 2023
UL https://ixtheo.de/Record/1838626638
AB We examine the relation between worker substance abuse and workplace fraud in a sample of medical doctors. Relative to their peers, we observe that doctors engaging in substance abuse are between 50 and 100 times more likely to commit fraud in a given year. This result is consistent with research suggesting that substance abuse both creates financial pressures and impairs the functioning of cognitive self-regulatory mechanisms. Our results are robust in within-subject tests and between-subject tests, as well as in tests using instrumental variables that exploit exogenous variation in the state-level availability of opioids, a commonly abused substance.
K1 Delay discounting
K1 Fraud
K1 G40
K1 Impulsivity
K1 Substance Abuse
K1 Aufsatz in Zeitschrift
DO 10.1007/s10551-022-05065-6