Abstract
ABSTRACT 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.
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