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Psychopathy and accounting students’ attitudes towards unethical professional practices

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  • Bailey, Charles D.

Abstract

Psychopathy is a personality trait characterized by deficits of conscience and empathy, leading to callous attitudes and manipulative behavior, and is one of the “Dark Triad” of personality variables, along with Machiavellianism and narcissism. It has gained some attention in accounting literature, and clearly has serious implications for fraud and unethical behavior by accountants and auditors—arguably more so than other dark personality traits. Using a national sample of accounting students, this study documents the levels of psychopathy, the correlations with certain attitudes about unethical professional practices, and the potential trend across academic class level. Comparisons are made to previous samples of college students, accounting faculty, prisoners, and the general population. The responses of individuals high on the scale are described to offer insight into the attitudes and beliefs of those individuals. Implications for accounting education and opportunities for further research are discussed.

Suggested Citation

  • Bailey, Charles D., 2017. "Psychopathy and accounting students’ attitudes towards unethical professional practices," Journal of Accounting Education, Elsevier, vol. 41(C), pages 15-32.
    • Handle: RePEc:eee:joaced:v:41:y:2017:i:c:p:15-32
    DOI: 10.1016/j.jaccedu.2017.09.004
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    References listed on IDEAS

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    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
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    3. Magdy S. Farag & Rafik Z. Elias, 2016. "The relationship between accounting students’ personality, professional skepticism and anticipatory socialization," Accounting Education, Taylor & Francis Journals, vol. 25(2), pages 124-138, April.
    4. Hughlene Burton & Brian Daugherty & Denise Dickins & Dan Schisler, 2016. "Dominant personality types in public accounting: selection bias or indoctrinated?," Accounting Education, Taylor & Francis Journals, vol. 25(2), pages 167-184, April.
    5. Murphy, Pamela R., 2012. "Attitude, Machiavellianism and the rationalization of misreporting," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 242-259.
    6. repec:ucp:bkecon:9780226316529 is not listed on IDEAS
    7. Gregory Stevens & Jacqueline Deuling & Achilles Armenakis, 2012. "Successful Psychopaths: Are They Unethical Decision-Makers and Why?," Journal of Business Ethics, Springer, vol. 105(2), pages 139-149, January.
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    Cited by:

    1. Smith, Kenneth J. & Emerson, David J. & Mauldin, Shawn, 2021. "Online cheating at the intersection of the dark triad and fraud diamond," Journal of Accounting Education, Elsevier, vol. 57(C).
    2. Martin Mutschmann & Tim Hasso & Matthias Pelster, 2022. "Dark Triad Managerial Personality and Financial Reporting Manipulation," Journal of Business Ethics, Springer, vol. 181(3), pages 763-788, December.
    3. Bailey, Charles D., 2019. "The joint effects of narcissism and psychopathy on accounting students’ attitudes towards unethical professional practices," Journal of Accounting Education, Elsevier, vol. 49(C).
    4. Teresa C. Herrador-Alcaide & Montserrat Hernández-Solís & J. Fortunato Hontoria, 2020. "Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.
    6. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    7. Pruijssers, Jorien Louise & Singer, Gallia & Singer, Zvi & Tsang, Desmond, 2023. "Social influence pressures and the risk preferences of aspiring financial market professionals," Journal of Accounting Education, Elsevier, vol. 62(C).

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