Psychological Profile of the Fraudulent Executive

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.