A dentist divides payments or manipulates billing codes to defraud an insurance company. Which ethical principle is most directly violated?

Veracity is the principle of honesty and truthfulness in all professional dealings. Insurance fraud, fee splitting, and billing manipulation are forms of deception that directly violate veracity. The dentist is deliberately misrepresenting services or payments to gain financial benefit, which is dishonest. While justice (fair treatment of all parties including the insurance system and other patients who subsidize fraud) is also relevant, veracity is the most directly violated principle. This conduct also violates state and federal law and is grounds for license revocation.