Reducing financial misreporting behaviour with noninvasive brain stimulation: the moderating effect of moral judgement.

ABSTRACT: Building upon the distinct functions of the right dorsolateral prefrontal cortex (rDLPFC) and the right temporoparietal junction (rTPJ), this study investigates how moral judgement moderates the influence of these brain regions on financial misreporting-an effect that remains largely unknown. Employing transcranial direct current stimulation (tDCS), this study temporarily altered activity in these areas to investigate their influence on financial misreporting during a profit reporting task. Study 1 recruited university students, while Study 2 focused on finance professionals. The results showed that tDCS stimulation of rDLPFC and rTPJ reduced financial misreporting. However, the effects differed based on individuals' moral judgement levels. Those with lower moral judgement significantly re

SUBMITTER: Yang X 

PROVIDER: S-EPMC12641401 | biostudies-literature | 2025 Jan

REPOSITORIES: biostudies-literature