Fogelman College of Business and Economics
University of Memphis Photo
FCBE News

Dr. Charles Bailey Wins Innovative Research Award

For release:  August 28, 2013

Professor Charles Bailey’s paper won the Innovative Research Award at the 18th Annual Symposium on Ethics Research in Accounting, sponsored by the American Accounting Association's Professionalism and Ethics Committee and the Public Interest Section of the AAA. The paper is titled “Psychopathy, Academic Accountants’ Attitudes towards Unethical Research Practices, and Publication Success,” and it is the first accounting research to address the potential for psychopathic tendencies to influence fraudulent activity. The paper is available at ssrn.com/abstract=2186902, and has appeared on several SSRN top-ten download lists. Dr. Bailey presented the paper at three other 2013 research conferences: the Joint Meeting of the Forensic and Investigative Accounting and Public Interest Sections of the AAA, in New Orleans; the annual meeting of the Canadian Academic Accounting Association, in Montreal; and the annual meeting of the American Accounting Association in Anaheim, CA. He is preparing to submit the work to The Accounting Review.

Professor Charles Bailey Receiving Innovative Research Award
Professor Charles Bailey Receiving Innovative Research Award

This work was the first in a series of research efforts that Dr. Bailey has undertaken to investigate the “Dark Triad” of personality factors. The two other variables are narcissism and Machiavellian, which have only recently appeared in the accounting research literature. Dr. Bailey believes that psychopathy is the most serious of the three because it entails deficits of conscience and empathy. The study mentioned above shows a connection between psychopathy and an inflated publication count in top research journals, mediated by an increased acceptance of unethical research practices. 

Dr. Bailey received a FCBE summer research grant for a related project that he also has completed, surveying accounting students throughout the US to measure their psychopathic tendencies and their attitudes towards unethical practices. A second phase is under way to incorporate narcissism. He stresses that, even though some of the attitudes that faculty and students express in their responses are disturbing, both groups score significantly lower on Levenson’s Self-Reported Psychopathy Scale than any other reported samples. He believes that psychopathy accounts for some of the rare “bad apples” perpetrating dramatic frauds.

School News Releases



Contact Us

3675 Central Avenue
Memphis, TN 38152-3120
(901) 678-2432

Text Only | Print | Got a Question? Ask TOM | Contact Us | Memphis, TN 38152 | 901/678-2000 | Copyright 2014 University of Memphis | Important Notice | Last Updated: 
Last Updated: 8/28/13