Behavioral Determinants of Prosecutorial Demands: The Moderating Role of Behavioral Judgment in Accounting Fraud and Corruption Cases

Abstract

This study explores the behavioral determinants of prosecutorial demands in cases involving accounting fraud and corruption. Using a Systematic Literature Review (SLR) approach, it synthesizes findings from prior research on how fraud characteristics and case complexity influence prosecutors’ sentencing decisions. The review highlights that factors such as financial loss magnitude, offender position, and evidentiary clarity significantly shape prosecutorial judgment. Moreover, behavioral judgment—including ethical orientation, cognitive bias, and professional skepticism—moderates these effects, leading to varying sentencing outcomes. The study integrates insights from Behavioral Decision Theory and Forensic Accounting, offering implications for improving objectivity and ethical consistency in prosecutorial decision-making.