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The recourse of any manager to voluntarily disclose financial or accounting information depends on his or her motivations. Through this book we have tried to take a closer look at the psychological factors that push the manager to adopt a transparent behaviour and to voluntarily disclose financial information. Through this book, we have tried to reveal the personality of the potential fraudster, focusing on his personality. Indeed, several psychiatric works have studied the personality of fraudsters who presented similarities with psychopathic traits. We have tried to explore the common traits…mehr

Produktbeschreibung
The recourse of any manager to voluntarily disclose financial or accounting information depends on his or her motivations. Through this book we have tried to take a closer look at the psychological factors that push the manager to adopt a transparent behaviour and to voluntarily disclose financial information. Through this book, we have tried to reveal the personality of the potential fraudster, focusing on his personality. Indeed, several psychiatric works have studied the personality of fraudsters who presented similarities with psychopathic traits. We have tried to explore the common traits of fraudulent leaders with the aim of fighting financial delinquency. Determining the personality, can only be established by developing a questionnaire, revealing a score, which will reveal the personality type of the leader, whether he is honest or a fraudster. The questionnaire will give a score, which can be used not only by boards of directors, but by any financial decision-maker to reveal the personality of a client or investor in good or bad faith.
Autorenporträt
Dr. Mohamed Bechir Chenguel is an associate professor at the University of Kairouan, Tunisia. His research interests include the financial crisis, banking risk and financial liberalization. He has published articles in international journals. Dr. Merirem Jouirou is an assistant professor of accounting at Kairouan University.