Psychopathy and Corporate Crime: A Preliminary Examination, Part 2

Pardue, Angela; Robinson, Matthew; Arrigo, Bruce A.

doi:10.1080/15228932.2013.765746

Cited by 5 publications

(2 citation statements)

References 14 publications

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“…A number of financial statement fraud cases in recent decades have directly or indirectly been ascribed to the work of corporate psychopaths (Boddy, 2011a; Boddy et al , 2010; Pardue et al , 2013a, 2013b; Zona et al , 2013). The lack of guilt is conspicuous in some of these cases.…”

Section: Introductionmentioning

confidence: 99%

Auditors’ experience with corporate psychopaths

Jeppesen

Leder

2016

JFC

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Design/methodology-The research was conducted as a survey among Danish state-authorized auditors, to which 179 auditors responded, representing 9% of the total population. Findings-Of the participating auditors, 69% had experienced corporate psychopaths in their client management and 70% of these had experienced more than one case. In addition, 43% of the auditors who had experienced psychopathic managers reported that they had committed fraud. The vast majority of cases were detected in the execution and completion phases of the audit and resulted in increased professional scepticism, the use of more experienced auditors and the requirement for more and better audit evidence. Research implications-The findings confirm that corporate psychopaths actually exist and are a phenomenon worthy of research attention in areas such as accounting, auditing, internal control, fraud investigation, performance management and human resource management. Practical implications-As auditors are likely to come across corporate psychopaths from time to time in their careers, awareness of this type of risk needs to be increased and better integrated into the risk assessment in audit planning. Auditing standards relating to fraud also need to be updated according to the latest developments in fraud theory.

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Section: Introductionmentioning

confidence: 99%

Auditors’ experience with corporate psychopaths

Jeppesen

Leder

2016

JFC

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“…Psychopathy is in general connected to antisocial conduct such as ruthless decision-making (callousness, grandiosity, and manipulation) and low self-control (impulsivity, irresponsibility, and poor behavioral control) (Pardue, et al, 2013b). Psychopathy appears to be overrepresented among corporate leaders (about 6%) compared to the general public (about 1.5%) (Babiak, et al, 2010).…”

Section: Motivationmentioning

confidence: 99%

White Collar Criminals: The State of Knowledge

Alalehto¹

2015

TOCRIJ

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White collar crime is the least studied and the least understood crime type in comparison to traditional crime types. This review highlights the recent developments in the state of knowledge over the white collar criminals. The review concerns the topics of demography, motivation for offending and career criminality among white collar criminals. It compiles the international results (mainly West-European) so far in the three topics. The review ends with a request on further research that needs to be done in four aspects: what is the main demographic difference between white collar offenders and confirmative non-offenders? How can we explain the difference in the age-crime relationship between street criminals and white collar criminals? Why do we still have the gender divergences by white collar criminals, despite the fact that women increase their participation into the labor market? And why do we know so little about the criminal motivation among white collar criminals?

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Moral Emotions and Corporate Psychopathy: A Review

Walker

Jackson

2016

J Bus Ethics

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Psychopathy and Corporate Crime: A Preliminary Examination, Part 2

Cited by 5 publications

References 14 publications

Auditors’ experience with corporate psychopaths

Auditors’ experience with corporate psychopaths

White Collar Criminals: The State of Knowledge

Moral Emotions and Corporate Psychopathy: A Review

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