Who Follows the Unethical Leader? The Association Between Followers’ Personal Characteristics and Intentions to Comply in Committing Organizational Fraud

Johnson, Eric N.; Kidwell, Linda Achey; Lowe, D. Jordan; Reckers, Philip M.J.

doi:10.1007/s10551-017-3457-y

Cited by 25 publications

(30 citation statements)

References 55 publications

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“…Previous research explained Narcissistic CEOs that Narcissistic as unethical behavior, especially for CEOs who are very narcissistic (Amernic and Craig, 2010;Buchholz et al, 2019;Capalbo et al, 2018;Chen, 2010;Johnson et al, 2019;Petit and Bollaert, 2012;Zhang et al, 2020). However, on the other hand, the narcissistic CEO is also significant for the company (Agnihotri and Bhattacharya, 2019;Capalbo et al, 2018;Carey et al, 2015).…”

Section: Literature Reviewmentioning

confidence: 97%

“…Subsequent contributions from this study are specifically for graduates and practitioners aiming to enhance their knowledge of psychological-based decision making and behavioral governance through an understanding of CEO personalities that can influence their strategic decisions. Studies related to this have been investigated by (Johnson et al, 2019;Traiser and Eighmy, 2011). For shareholders, auditors, and legislators, this study helps them see the excessive optimism of language used related to ethical issues and disclosure of financial performance (Judd et al, 2017;Buchholz et al, 2018;Ghafoor et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

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Accounting Executives Narcissism: A Review and Research Agenda Using Content Analysis

Utama

Soewarno

Agustia

2020

HSSR

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Purpose of the study: This study aims to provide a conceptual framework and construction of executive narcissism (CEO) through content analysis of 52 reputable international journals of Scopus indexed (Q1). The aims also to explore valuable content and themes related to narcissistic accounting and reveal further research opportunities for important themes generated. Methodology: The articles were analyzed using the search method and remote text in the Airlangga library database. The study was conducted for a month among articles in Scopus Journal indexed in Q1 with "Accounting" and "Narcissism" as the keyword restriction. The study was conducted with a Word Frequency analysis using NVivo 12 plus to determine the coding and the central theme. Main Findings: A comparison coding was performed to prove the upper echelon theory as the leading theory used in the 52 articles analyzed. Information relating to the year the article was published, article title, author's name, and journal publication successfully collected. From 52 articles analyzed in the framework of narcissistic accounting, 24 codes were successfully revealed and subsequently categorized into several themes (keywords) for further research. Applications of this study: A literature review of 52 articles is closely related to ethical concepts and CEO decisions in choosing accounting choices (policies). Novelty/Originality of this study: New themes successfully revealed through content analysis.

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Section: Literature Reviewmentioning

confidence: 97%

Section: Introductionmentioning

confidence: 99%

Accounting Executives Narcissism: A Review and Research Agenda Using Content Analysis

Utama

Soewarno

Agustia

2020

HSSR

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“…The study by Cohen et al (2010) suggests management ethics should be assessed through attitudes, subjective norms, perceived behavioral control and moral obligation of executives. The most prominent personal trait in the papers analyzed is narcissism (Cohen et al, 2010;Domino et al, 2015;Johnson et al, 2019;Raval, 2018).…”

Section: Corporate Fraud and Relationshipsmentioning

confidence: 99%

Corporate fraud and relationships: a systematic literature review in the light of research onion

Orth

Maçada

2020

JFC

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Purpose This paper aims to investigate how the literature has been addressing the relationships between corporate fraud and executive behavior and corporate fraud and information technology (IT) controls. Design/methodology/approach A systematic literature review was performed following the planning phases proposed by Levy and Ellis (2006), illuminated by the research onion, developed by Saunders et al. (2007). Findings The main findings of the studies analyzed refer basically to models to assess the risk of fraud. These risks originate from the market, from the organization itself or from individuals and also from their relationship networks. Subsequently, the main risks identified by the authors were classified according to their origin, the main theories approached and the “solutions” for the risks presented by the authors as the product of their work. Research limitations/implications It should be noted that this study is not free of limitations, of which two stand out: the full body of articles on the subject was certainly not evaluated. Although the search has been systematic and judicious both by the combination of keywords for the searches, as well as by the use of the main databases and also by the rigor in the description of the procedures and the analysis of the articles in the light of Research Onion was based on the authors’ knowledge that may have been limited in some respect. Practical implications As a practical implication, there is the relationship of red flags and their classification by origin, as they can be very useful for planning the work of internal and external auditors. Social implications It is considered that this work can be a starting point for scholars who are interested in the corporate fraud phenomenon, given that the data was collected and organized systematically. Originality/value The analysis of the articles in relation to Research Onion shed light on the main philosophical and methodological characteristics of the studies. Also, regarding the relationships between corporate fraud and IT controls, existing scientific research appears to be limited. Searches for the terms information technology and information systems were extended, as well as search strings tested with the terms data governance and IT governance without results. This fact demonstrates that there may be (as far as the results have reached) a vast area of research on corporate fraud in the field of systems knowledge and information technology.

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“…On the other hand, vulnerable narcissism is also known as covert or closet narcissism. While vulnerable narcissists also have a sense of entitlement and high expectations, they hide under less flashy personalities, even coming across as shy or modest (see Johnson et al 2019).…”

Section: Grandiose Narcissismmentioning

confidence: 99%

The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates

Hayes

Reckers

2020

Contemporary Accting Res

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In an experiment including experienced managers, we investigate how supervisor and subordinate narcissism influence a supervisor's review of a subordinate's accounting estimate. While narcissistic supervisors express greater liking for narcissistic subordinates (narcissistic tolerance), they nonetheless reject and revise the accounting estimates of narcissistic subordinates to a greater extent than they reject estimates of non‐narcissistic subordinates (narcissistic hypocrisy), even when doing so inhibits the supervisor's ability to reach a profit target. Our findings contribute to extant research in accounting and psychology. We demonstrate that narcissistic hypocrisy extends beyond the evaluation of others and alters narcissists' willingness to rely on other narcissists in a meaningful financial reporting decision. We also find that narcissistic hypocrisy is robust across age, gender, and supervisory experience.

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Who Follows the Unethical Leader? The Association Between Followers’ Personal Characteristics and Intentions to Comply in Committing Organizational Fraud

Cited by 25 publications

References 55 publications

Accounting Executives Narcissism: A Review and Research Agenda Using Content Analysis

Accounting Executives Narcissism: A Review and Research Agenda Using Content Analysis

Corporate fraud and relationships: a systematic literature review in the light of research onion

The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates

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