Psychopathy, Academic Accountants' Attitudes toward Unethical Research Practices, and Publication Success

• 成果类型: Article
• 署名作者: Bailey, Charles D.
• 署名单位: University of Memphis
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr-50970
• 发表日期: 2015
• 页码: 1307-1332
• 关键词: publishing process; dark triad; Machiavellianism; personality; traits; validation; narcissism; predictors; PSYCHOLOGY; cheaters

摘要

Psychopathy is characterized by deficits of conscience and empathy, and is measurable in nonclinical populations. It is one of the `Dark Triad'' of personality variables, but has received minimal attention in accounting literature, despite obvious implications for fraud. In the practice of empirical research, two sides of the Fraud Triangle,'' motive and opportunity, are in place, awaiting only rationalization. For one high on the psychopathy scale, rationalization of fraud is easy or moot. Widespread fraud exists in scientific research, and studies indicate that accounting is not exempt. I hypothesize and find a positive effect of psychopathy on article publication count in leading accounting journals, mediated by individuals' greater acceptance of unethical acts in research and publication. Participants are 546 North American accounting faculty who have published in accounting research journals, who are lower on the psychopathy scale than previous samples from other populations. Policy and research implications are discussed.