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...

This study utilizes a direct questionnaire and a randomized response questionnaire to ask accounting authors how much of their work is tainted by a set of unethical or questionable research practices; how much of their peers' work they believe is tainted; their intentions for the future; their...

From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big Five personality traits (Conscientiousness, Agreeableness, Extraversion, Neuroticism, and Openness) on the ethical...

The authors have developed, and intend to maintain indefinitely, a current database of articles published in Research on Professional Responsibility and Ethics in Accounting and its predecessor, Research on Accounting Ethics. Authors of all articles in volumes 1 (1995) through 13 (2008) were...