{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,24]],"date-time":"2025-11-24T11:54:49Z","timestamp":1763985289921,"version":"3.45.0"},"reference-count":54,"publisher":"Oxford University Press (OUP)","issue":"1","license":[{"start":{"date-parts":[[2025,9,15]],"date-time":"2025-09-15T00:00:00Z","timestamp":1757894400000},"content-version":"vor","delay-in-days":257,"URL":"https:\/\/creativecommons.org\/licenses\/by-nc-nd\/4.0\/"}],"funder":[{"DOI":"10.13039\/501100001809","name":"National Natural Science Foundation of China","doi-asserted-by":"publisher","award":["72173088"],"award-info":[{"award-number":["72173088"]}],"id":[{"id":"10.13039\/501100001809","id-type":"DOI","asserted-by":"publisher"}]},{"name":"Shanghai Education Development Foundation and Shanghai Municipal Education Commission"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2025,1,18]]},"abstract":"<jats:title>Abstract<\/jats:title>\n                  <jats:p>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\u2014an 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\u2019 moral judgement levels. Those with lower moral judgement significantly reduced in misreporting with increased rDLPFC activity, whereas individuals with higher moral judgement remained consistent regardless of rDLPFC stimulation. In contrast, increased rTPJ activity reduced misreporting for subjects with higher moral judgement levels, whereas individuals with lower moral judgement remained consistent regardless of rTPJ stimulation. Importantly, these patterns hold whether participants are students or financial professionals. These findings emphasize distinct roles for rDLPFC and rTPJ in financial misreporting, highlighting the impact of individual moral judgement. This study has practical implications for enhancing ethical behaviour by intervening in decision-making to effectively curb misreporting among individuals with different levels of moral judgement.<\/jats:p>","DOI":"10.1093\/scan\/nsaf094","type":"journal-article","created":{"date-parts":[[2025,9,11]],"date-time":"2025-09-11T12:00:18Z","timestamp":1757592018000},"source":"Crossref","is-referenced-by-count":0,"title":["Reducing financial misreporting behaviour with noninvasive brain stimulation: the moderating effect of moral judgement"],"prefix":"10.1093","volume":"20","author":[{"given":"Xiaolan","family":"Yang","sequence":"first","affiliation":[{"name":"Shanghai Key Laboratory of Brain-Machine Intelligence for Information Behavior, School of Business and Management, Shanghai International Studies University , Shanghai, 200083,","place":["China"]},{"name":"Joint Lab of Finance and Business Intelligence, Guangdong Institute of Intelligence Science and Technology , Guangdong, 519031,","place":["China"]}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Xiaotong","family":"Fang","sequence":"additional","affiliation":[{"name":"Shanghai Key Laboratory of Brain-Machine Intelligence for Information Behavior, School of Business and Management, Shanghai International Studies University , Shanghai, 200083,","place":["China"]},{"name":"Joint Lab of Finance and Business Intelligence, Guangdong Institute of Intelligence Science and Technology , Guangdong, 519031,","place":["China"]}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-9805-3239","authenticated-orcid":false,"given":"Mei","family":"Gao","sequence":"additional","affiliation":[{"name":"Shanghai Key Laboratory of Brain-Machine Intelligence for Information Behavior, School of Business and Management, Shanghai International Studies University , Shanghai, 200083,","place":["China"]}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Eryang","family":"Zhang","sequence":"additional","affiliation":[{"name":"Shanghai Key Laboratory of Brain-Machine Intelligence for Information Behavior, School of Business and Management, Shanghai International Studies University , Shanghai, 200083,","place":["China"]}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Baolin","family":"Zhu","sequence":"additional","affiliation":[{"name":"Shanghai Key Laboratory of Brain-Machine Intelligence for Information Behavior, School of Business and Management, Shanghai International Studies University , Shanghai, 200083,","place":["China"]}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2735-2500","authenticated-orcid":false,"given":"Hengyi","family":"Rao","sequence":"additional","affiliation":[{"name":"Center for Magnetic Resonance Imaging Research & Key Laboratory of Brain-Machine Intelligence for Information Behavior (Ministry of Education and Shanghai), School of Business and Management, Shanghai International Studies University, Shanghai, 200083, China"},{"name":"Center for Functional Neuroimaging, Department of Neurology, University of Pennsylvania Perelman School of Medicine , Philadelphia, PA 19104,","place":["United States"]}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"286","published-online":{"date-parts":[[2025,9,15]]},"reference":[{"key":"2025112406513908000_nsaf094-B1","doi-asserted-by":"publisher","first-page":"560","DOI":"10.1177\/1073858410393359","article-title":"How the brain shapes deception: an integrated review of the literature","volume":"17","author":"Abe","year":"2011","journal-title":"Neuroscientist"},{"key":"2025112406513908000_nsaf094-B2","doi-asserted-by":"publisher","first-page":"2219","DOI":"10.3390\/sym13112219","article-title":"Are we right about the right TPJ? 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