University of Isfahan Financial Accounting Research 2322-3405 17 4 2026 01 21 Examining the Cognitive Antecedents of Fraud Tolerance: A Structural Model Integrating TPB and Moral Disengagement Examining the Cognitive Antecedents of Fraud Tolerance: A Structural Model Integrating TPB and Moral Disengagement 53 62 30342 10.22108/far.2026.147642.2193 FA Fahime Ebrahimi Assistant Professor of Accounting, Faculty of Humanities, Jahrom University, Jahrom, Iran Kazem Shamsadini Associate Professor of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran Journal Article 2025 11 30 Fraud tolerance, individuals’ willingness to accept fraudulent behavior, has emerged as a critical yet understudied factor contributing to the persistence of fraud in organizations. This study examines the cognitive and psychological antecedents of fraud tolerance by integrating the Theory of Planned Behavior (TPB) with moral disengagement. A survey was conducted of 167 accountants employed in companies listed on the Tehran Stock Exchange and Iran Fara Bourse, and the proposed model was assessed using partial least squares structural equation modeling (PLS-SEM). The results indicate that moral disengagement significantly increases fraud tolerance intentions, both directly and indirectly. Specifically, moral disengagement reduces negative attitudes toward fraud tolerance and weakens perceived behavioral control, which in turn elevates intentions to tolerate fraud. However, subjective norms do not significantly mediate this relationship. These findings extend TPB by demonstrating that moral disengagement acts as a key antecedent to its core predictors within an ethical decision-making context. The study offers practical implications for organizations seeking to reduce fraud tolerance through enhanced ethics training, increased accountability, and targeted efforts to counter cognitive rationalizations of unethical behavior. Strengthening the internal ethical culture and empowering individuals to act against wrongdoing may help mitigate the normalization of fraud in professional environments.  Fraud tolerance, individuals’ willingness to accept fraudulent behavior, has emerged as a critical yet understudied factor contributing to the persistence of fraud in organizations. This study examines the cognitive and psychological antecedents of fraud tolerance by integrating the Theory of Planned Behavior (TPB) with moral disengagement. A survey was conducted of 167 accountants employed in companies listed on the Tehran Stock Exchange and Iran Fara Bourse, and the proposed model was assessed using partial least squares structural equation modeling (PLS-SEM). The results indicate that moral disengagement significantly increases fraud tolerance intentions, both directly and indirectly. Specifically, moral disengagement reduces negative attitudes toward fraud tolerance and weakens perceived behavioral control, which in turn elevates intentions to tolerate fraud. However, subjective norms do not significantly mediate this relationship. These findings extend TPB by demonstrating that moral disengagement acts as a key antecedent to its core predictors within an ethical decision-making context. The study offers practical implications for organizations seeking to reduce fraud tolerance through enhanced ethics training, increased accountability, and targeted efforts to counter cognitive rationalizations of unethical behavior. Strengthening the internal ethical culture and empowering individuals to act against wrongdoing may help mitigate the normalization of fraud in professional environments.  https://far.ui.ac.ir/article_30342_3095bbcdf9a2cdfd4c644ff93dac2734.pdf