000			01914nab a2200193 a 4500
999			_c199764 _d199764
003			OSt
005			20200226102103.0
008			200210s2015 xxu|||||r|||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aBailey, Charles D. _9179247
245	1	0	_aPsychopathy, academic accountants´ attitudes toward unethical research practices, and publication success _cCharles D. Bailey
300			_aPáginas 1307 a la 1332
520	3		_aPsychopathy 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.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas
650	2	4	_9178285 _aDirectores de compañías _xAspectos psicológicos _vPublicaciones seriadas
650	2	4	_9177401 _aFraude _vPublicaciones seriadas
773	0		_082265 _9368138 _aThe accounting review 2015 V.90 No. 4 (Jul) _o0000002030740 _x0001-4826 (papel) _h36 páginas _nIncluye tablas, figuras, referencias bibliográficas y apéndices
942			_2ddc _cART