火灾诈骗:一个探索黑暗黑社会人格的案例

IF 1 Q3 BUSINESS, FINANCE ISSUES IN ACCOUNTING EDUCATION Pub Date : 2022-03-18 DOI:10.2308/issues-2020-035
M. Hess
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引用次数: 0

摘要

这起案件向学生们介绍了“黑暗三合会”的概念,这是马基雅维利主义、自恋和精神变态人格特征的结合,与实施欺诈的人有关。学生们通过研究与Fyre节日欺诈有关的事件和人员来了解这种人格障碍。该案例旨在帮助审计和法务会计专业的学生:(1)认识到黑社会的人格特征;(2) 描述与这种人格障碍相关的欺诈风险;(3) 分析信息以识别欺诈的危险信号;以及(4)回顾审计师和法务会计师用于识别和解决与黑社会人格相关的欺诈风险增加的方法。在案例后的学习评估中,学生们报告说,他们在这些学习目标的知识、理解和应用方面有了显著的进步。
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The Fyre Fraud: A Case Exploring the Dark Triad Personality
This case introduces students to the concept of the “dark triad,” a combination of Machiavellianism, narcissism, and psychopathy personality traits that have been associated with people who commit fraud. Students learn about this personality disorder by studying the events and the people associated with the Fyre Festival fraud. The case is designed to help auditing and forensic accounting students: (1) recognize the dark triad personality traits; (2) describe the fraud risks associated with this personality disorder; (3) analyze information in order to identify the red flags of fraud; and (4) recall the methods used by auditors and forensic accountants to identify and address the increased risk of fraud associated with a dark triad personality. In a post-case learning assessment, students reported significant improvement in their knowledge, comprehension, and application of these learning objectives.
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来源期刊
ISSUES IN ACCOUNTING EDUCATION
ISSUES IN ACCOUNTING EDUCATION BUSINESS, FINANCE-
CiteScore
2.60
自引率
33.30%
发文量
45
期刊介绍: The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that assist accounting faculty in teaching and that address important issues in accounting education. The journal will consist of two major sections, “Research and Commentary” and “Instructional Resources”.
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