The Defining Issues Test (DIT) has been popular among accounting researchers, and will surely find continued applications. The DIT-2 is still new to accounting research. Fisher and Sweeney (1998, 2002) and Sweeney and Fisher (1998, 1999) build upon other critical research to claim that the DIT...

Incidents of research misconduct, especially falsification, in the hard sciences and medicine have been widely reported. Motives for misconduct include professional advancement and personal recognition. Accounting academics are under the same tenure, promotion, and recognition pressures as other...

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...