This paper explores the relationship between an individual's values preferences and his or her ethical evaluations, moral judgments and ethical intentions to report three situations of occupational fraud. Specifically, we attempt to find evidence of one or more values that may influence a...

Prior research suggests that evaluating employee reactions can help understand the human costs of unethical behavior. However, there is limited research exploring emotional reactions to unethical behavior and no studies that explore emotional reactions when financial statement fraud occurs. In...

Purpose: The purpose of this paper is to investigate the personality traits common to fraud investigators utilizing the ten-item personality inventory (TIPI) instrument. Moreover, the paper seeks to encourage employers and academics to consider identifying the personality traits common to fraud...