Psychopathy, Academic Accountants' Attitudes toward Unethical Research Practices, and Publication Success
研究了会计学者中精神病态特质与对不端研究行为接受度的关系，发现精神病态通过提高对不端行为的接受度，间接增加了在顶级会计期刊的发表数量。
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.