_.gif)
_.gif)
The Impact of Physiopathy Natures on Acceptance of Fraud Behavior on Accounting with Financial Security as a Moderating Variable
Abstract
Previous studies have supported the notion that Economics and Business students are more likely to have higher scores for psychopathic traits, but research has not been conducted to support whether this inherited trait has direct implications for the future likelihood that these students will take on an important role in the survival of the company, or whether their choice to study economics and business at the undergraduate and graduate levels has something to do with their inherited psychopathic traits. The question that this study aims to answer is whether the influence of psychopathic traits on acceptance of fraud is relatively higher when their financial resilience is better. A quantitative approach with SEM AMOS 22 and SPSS 22 was used to conduct the research. Respondents are active accounting graduate students in various universities with minimum accreditation B. The results of this study support both hypotheses, the first hypothesis is that psychopathic traits will affect acceptance of accounting fraud, and the second hypothesis is that the interaction between financial resilience and psychopathic traits affects the relationship between psychopathy and acceptance of accounting fraud.
Keywords
Full Text:
PDFReferences
Allen, F., Brealey, R., Myers, S. (2006). Principles of Corporate Finance. New York: McGraw-Hill/ Irwin.
Gathergood, John, Ben Guttman-Kenney, and Stefan Hunt, 2014, How do payday loans affect consumers?, Unpublished Working Paper.
Steven M. Southwick, George A. Bonanno, Ann S. Masten, Catherine PanterBrick & Rachel Yehuda (2014) Resilience definitions, theory, and challenges: interdisciplinary perspectives, European Journal of Psychotraumatology, 5:1, 25338
Ajzen, I. (1991). Theory of Planned Behavior. Organizational behavior and human decision processes, 50(2), 179-211.
Allio, RJ (2007). Bad leaders: how they get that way and what to do about them. Strategy & Leadership, 35(3), 12-17. Doi:doi:10.1108/10878570710745785
Andrew, G., & Mussa, JA (2006). Accounting and navigating legitimacy in Tanzanian NGOs. Accounting, Auditing & Accountability Journal, 19(3), 377-404. Doi: doi:10.1108/09513570610670343
Ayala, J.-C., & Manzano, G. (2014). The Resilience of the Entrepreneur. Influence on the Success of the Business. Longitudinal Analysis. Journal of Economic Psychology, 42, 126-135.
Babiak, P., & Hare, R. (2006). Snakes in Suits: When Psychopaths Go to Work. New York, NY: HarperCollins Publishers.
Babiak, P., Neumann, C., & Hare, R. (2010). Corporate Psychopathy: Talking the Walk. Behavioral sciences & the law, 28(2), 174-193.
Bailey, C. (2017). Psychopathy and Accounting Students' Attitudes towards Unethical Professional Practices. Journal of Accounting Education, 41, 15-32.
Baker, F. (2001). The Basics of Item Response Theory: ERIC.
Boddy, C. (2011). The Corporate Psychopaths Theory of the Global Financial Crisis. Journal of Business Ethics, 102(2), 255-259.
Boddy, C. (2015). Organizational Psychopaths: A Ten Year Update. Management Decisions, 53(10), 2407-2432.
Boddy, C. (2015). Unethical 20th Century Businesses and Their Leaders: Were Enron and Its CEO Corporate Psychopaths? The Value of Pluralism in Advancing Management Research, Education and Practice: Leadership and Leadership Development Track.
Boddy, C. (2016). Unethical 20th Century Business Leaders: Were Some of Them Corporate Psychopaths? The Case of Robert Maxwell. International Journal of Public Leadership, 12(2), 76-93.
Boddy, C., Ladyshewsky, R., & Galvin, P. (2010). The Influence of Corporate Psychopaths on Corporate Social Responsibility and Organizational Commitment to Employees. Journal of Business Ethics, 97(1), 1-19.
Buikstra, E., Ross, H., King, C., Baker, P., Hegney, D., McLachlan, K., & Rogers-Clark, C. (2010). The Components of Resilience—Perceptions of an Australian Rural Community. Journal of Community Psychology, 38(8), 975-991.
Bullough, A., Renko, M., & Myatt, T. (2014). Danger Zone Entrepreneurs: The Importance of Resilience and Self–Efficacy for Entrepreneurial Intentions. Entrepreneurship Theory and Practice, 38(3), 473-499.
Cutter, S., Barnes, L., Berry, M., Burton, C., Evans, E., Tate, E., & Webb, J. (2008). A Place-Based Model for Understanding Community Resilience to Natural Disasters. Global environmental change, 18(4), 598-606.
Donnellan, M., Conger, K., McAdams, K., & Neppl, T. (2009). Personal Characteristics and Resilience to Economic Hardship and its Consequences: Conceptual Issues and Empirical Illustrations. Journal of personality, 77(6), 1645-1676. Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC2787744/pdf/nihms114785.pdf
Duchek, S. (2018). Entrepreneurial Resilience: A Biographical Analysis of Successful Entrepreneurs. International Entrepreneurship and Management Journal, 14(2), 429-455.
Duffield, G., & Grabosky, P. (2001). The Psychology of Fraud (Vol. 199): Australian Institute of Criminology Canberra.
Dyck, A., Morse, A., & Zingales, L. (2010). Who Blows the Whistle on Corporate Fraud? The Journal of Finance, 65(6), 2213-2253.
Eisenbarth, H., Hart, C., & Sedikides, C. (2018). Do Psychopathic Traits Predict Professional Success? Journal of Economic Psychology, 64, 130-139.
Festinger, L. (1957). A Theory of Cognitive Dissonance.
Folke, C. (2006). Resilience: The Emergence of a Perspective for Social–Ecological Systems Analysis. Global environmental change, 16(3), 253-267.
Fritzon, K., Bailey, C., Croom, S., & Brooks, N. (2017). Problem personalities in the workplace: development of the corporate personality inventory Psychology and law in Europe: When west meets east (pp. 139-165): CRC Press.
Gallopín, G. (2006). Linkages between Vulnerability, Resilience, and Adaptive Capacity. Global environmental change, 16(3), 293-303.
Gunderson, L. (2000). Ecological Resilience—in Theory and Application. Annual review of ecology and systematics, 31(1), 425-439.
Hallegatte, S. (2014). Economic Resilience: Definition and Measurement: The World Bank.
Hmieleski, KM, & Lerner, DA (2016). The dark triad and nascent entrepreneurship: An examination of unproductive versus productive entrepreneurial motives. Journal of Small Business Management, 54, 7-32.
Holling, C. (1973). Resilience and Stability of Ecological Systems. Annual review of ecology and systematics, 4(1), 1-23.
Huang, N., Zuo, S., Wang, F., Cai, P., & Wang, F. (2018). Environmental Attitudes in China: The Roles of the Dark Triad, Future Orientation and Place Attachment. International Journal of Psychology.
Ichsan, R. et al. (2021). Determinant of Sharia Bank's Financial Performance during the Covid-19 Pandemic. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). P. 298-309.
Janssen, M. (2006). Historical Institutional Analysis of Social-Ecological Systems. Journal of Institutional Economics, 2(2), 127-131.
Janssen, M., Schoon, M., Ke, W., & Börner, K. (2006). Scholarly Networks on Resilience, Vulnerability and Adaptation within the Human Dimensions of Global Environmental Change. Global environmental change, 16(3), 240-252.
Kraus, S., Berchtold, J., Palmer, C., & Filser, M. (2018). Entrepreneurial Orientation: The Dark Triad of Executive Personality. Journal of Promotion Management, 24(5), 715-735.
Langbert, M. (2010). Managing Psychopathic Employees.
Li, Y. (2010). The Case Analysis of the Scandal of Enron. International Journal of business and management, 5(10), 37.
Lilienfeld, SO, Widows, MR, & Staff, P. (2005). Psychopathic personality inventory - revised. Social Influence (SOI), 61(65), 97.
Lingnau, V., & Dehne-Niemann, TE (2015). Managing is damaging–corporate psychopaths and their potential impact on stakeholders' achievement of objectives in the global supply chain. Verantwortung in der globalen Wertschöpfung, 71-92.
Lingnau, V., Fuchs, F., & Dehne-Niemann, TE (2017). The influence of psychopathic traits on the acceptance of white-collar crime: do corporate psychopaths cook the books and misuse the news? Journal of Business Economics, 87(9), 1193-1227.
Litten, V., Roberts, L., Ladyshewsky, R., Castell, E., & Kane, R. (2018). The Influence of Academic Discipline on Empathy and Psychopathic Personality Traits in Undergraduate Students. Personality and Individual Differences, 123, 145-150.
Murphy, P. (2012). Attitude, Machiavellianism and the Rationalization of Misreporting. Accounting, Organizations and Society, 37(4), 242-259.
Nelson, A. (2012). To Catch a Thief: Extending Outsider Trading Liability to Thieves.
Norris, F. (2010). Behavioral Science Perspectives on Resilience. CARRI Research Paper, 10.
Pant, R., Barker, K., Ramirez-Marquez, J., & Rocco, C. (2014). Stochastic Measures of Resilience and Their Application to Container Terminals. Computers & Industrial Engineering, 70, 183-194.
Pant, R., Barker, K., & Zobel, C. (2014). Static and Dynamic Metrics of Economic Resilience for Interdependent Infrastructure and Industry Sectors. Reliability Engineering & System Safety, 125, 92-102.
Peecher, ME (1996). The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research, 34(1), 125-140.
Rhodes, C. (2016). Democratic Business Ethics: Volkswagen's Emissions Scandal and the Disruption of Corporate Sovereignty. Organization Studies, 37(10), 1501-1518.
Rudewicz, F. (2011). The Fraud Diamond: Use Of Investigative Due Diligence To Identify The “Capability Element Of Fraud”. The Connecticut Turnaround Association Management Newsletter, 4(1), 1-3.
Salignac, F., Marjolin, A., Reeve, R., & Muir, K. (2019). Conceptualizing and Measuring Financial Resilience: A Multidimensional Framework. Social Indicators Research, 1-22.
Shank, CA (2018). Deconstructing the corporate psychopath: an examination of deceptive behavior. Review of Behavioral Finance, 10(2), 163-182.doi:doi:10.1108/RBF-03-2017-0028
Sutherland, E. (1940). White-Collar Criminality. YB, 138.
Sweet, P. (2019). One in five FTSE 100 CEOs is an accountant. Retrieved from https://www.accountancydaily.co/one-five-ftse-100-ceos-accountant
Tadele, F., & Manyena, S. (2009). Building Disaster Resilience through Capacity Building in Ethiopia. Disaster Prevention and Management: An International Journal, 18(3), 317-326.
Uzieblo, K., Verschuere, B., Van den Bussche, E., & Crombez, G. (2010). The Validity of the Psychopathic Personality Inventory—Revised in a Community Sample. Assessment, 17(3), 334-346.
Wu, W., Wang, H., Lee, H.-Y., Lin, Y.-T., & Guo, F. (2019). How Machiavellianism, Psychopathy, and Narcissism Affect Sustainable Entrepreneurial Orientation: The Moderating Effect of Psychological Resilience. Frontiers in psychology, 10.
Yokota, K. (2012). The validity of a three-factor model in the PPI-R and social dominance orientation in the Japanese sample. Personality and Individual Differences, 53(7), 907-911.
Zainal, A., Rahmadana, M., & Zain, K. (2013). Power and Likelihood of Financial Statement Fraud: Evidence from Indonesia. Journal of Advanced Management Science.
DOI: https://doi.org/10.33258/birci.v5i1.3800
Article Metrics
Abstract view : 132 timesPDF - 51 times
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.