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Challenging Accounting Fraud and the...

Sheikh, Faisal,

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Challenging Accounting Fraud and the Corporate Psychopath Accountant Through Blockchain Technology /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Challenging Accounting Fraud and the Corporate Psychopath Accountant Through Blockchain Technology // Faisal Sheikh.
作者:	Sheikh, Faisal,
面頁冊數:	1 electronic resource (426 pages)
附註:	Source: Dissertations Abstracts International, Volume: 86-08, Section: A.
Contained By:	Dissertations Abstracts International86-08A.
標題:	Scandals. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=31868981
ISBN:	9798304974103

Challenging Accounting Fraud and the Corporate Psychopath Accountant Through Blockchain Technology /
Sheikh, Faisal,

Challenging Accounting Fraud and the Corporate Psychopath Accountant Through Blockchain Technology /Faisal Sheikh. - 1 electronic resource (426 pages)

Source: Dissertations Abstracts International, Volume: 86-08, Section: A.

This research focuses on understanding why Accounting Fraud (AF) persists despite advancements in internal controls, corporate governance, and audit standards. Existing literature mainly focuses on how AF is undertaken, the motivations for why it occurs, and how this phenomenon may be prevented, deterred, and detected. However, the literature does not adequately address the influence of personality types within corporate environments. Recent research has highlighted three nonstandard personality types-narcissism, Machiavellianism, and psychopathy, collectively known as the Dark Triad-whose behaviours may help to explain AF. Therefore, this study focuses on modelling psychopathy, posits the existence of the Corporate Psychopath Accountant (CPA), and explores the extent to which nascent Blockchain Technology (BCT) could mitigate AF and limit the influence of the CPA.This research is located in the positivist epistemology, utilising a deductive approach. A mixed-methods research design is employed, initially using the quantitative technique of a survey to model psychopathic tendencies in a sample of British finalyear undergraduate students and UAE practitioners working for a top 10 global practice-an achievement not yet documented in the literature.The qualitative method of semi-structured interviews is conducted with audit practitioners and subject matter experts to gauge their perceptions of corporate psychopathy and BCT. The participants confirm the existence of the CPA and agree that BCT's features-distributed ledger, immutability, and permissioned access- could potentially mitigate the influence of the CPA and reduce AF. However, this mitigation is only effective at the transactional level and not where judgment is required on financial statements, such as the revaluation of non-current assets.The research produces three key contributions: Firstly, a theoretical contribution by redefining a major fraud model and extending another model. Secondly, a practical contribution by developing predictive models to measure psychopathy in accounting professionals and accounting & finance students (future accountants). Finally, an operational contribution by exploring broader technological solutions-not just BCT- to reduce AF and the influence of the CPA, and by promoting cultural change through a novel model developed by the researcher.

English

ISBN: 9798304974103Subjects--Topical Terms:

3687962
Scandals.
Subjects--Index Terms:

Accounting fraud

Challenging Accounting Fraud and the Corporate Psychopath Accountant Through Blockchain Technology /
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520 $a This research focuses on understanding why Accounting Fraud (AF) persists despite advancements in internal controls, corporate governance, and audit standards. Existing literature mainly focuses on how AF is undertaken, the motivations for why it occurs, and how this phenomenon may be prevented, deterred, and detected. However, the literature does not adequately address the influence of personality types within corporate environments. Recent research has highlighted three nonstandard personality types-narcissism, Machiavellianism, and psychopathy, collectively known as the Dark Triad-whose behaviours may help to explain AF. Therefore, this study focuses on modelling psychopathy, posits the existence of the Corporate Psychopath Accountant (CPA), and explores the extent to which nascent Blockchain Technology (BCT) could mitigate AF and limit the influence of the CPA.This research is located in the positivist epistemology, utilising a deductive approach. A mixed-methods research design is employed, initially using the quantitative technique of a survey to model psychopathic tendencies in a sample of British finalyear undergraduate students and UAE practitioners working for a top 10 global practice-an achievement not yet documented in the literature.The qualitative method of semi-structured interviews is conducted with audit practitioners and subject matter experts to gauge their perceptions of corporate psychopathy and BCT. The participants confirm the existence of the CPA and agree that BCT's features-distributed ledger, immutability, and permissioned access- could potentially mitigate the influence of the CPA and reduce AF. However, this mitigation is only effective at the transactional level and not where judgment is required on financial statements, such as the revaluation of non-current assets.The research produces three key contributions: Firstly, a theoretical contribution by redefining a major fraud model and extending another model. Secondly, a practical contribution by developing predictive models to measure psychopathy in accounting professionals and accounting & finance students (future accountants). Finally, an operational contribution by exploring broader technological solutions-not just BCT- to reduce AF and the influence of the CPA, and by promoting cultural change through a novel model developed by the researcher.
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653 $a Psychopathy
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