Mitigating Financial Statement Fraud Perpetrated by Corporate Psychopaths
Angela Busila
Abstract:This paper proposes a fraud mitigation model that focuses on corporate psychopathy's impact on material misstatement of financial statements fraud. Prior research on psychopathy and corporate psychopaths has found that people with these tendencies do not possess the need to rationalize their behavior, therefore negating the rationalization point present in most prior fraud theory models. There is ample prior research on the impact of corporate psychopaths’ effect on corporate culture. There is also an abundanc… Show more
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