CEO demographics and accounting fraud: Who is more likely to rationalize illegal acts?

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Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk (2014, background): “Individual personality traits moderate the rationalization to engage in accounting fraud and earnings manipulation (Zahra et al. 2005, 2007; Troy et al. 2011).”
Managerial Risk Taking (2016, unknown): “Additionally, unethical behaviors associated with risk taking (Baucus & Near, 1991; Harris & Bromiley, 2007; Mishina et al., 2010; Troy et al., 2011; X. Zhang et al., 2008) can lead firms to suffer significant reputational damage or performance fluctuation/decline.”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “Studies of executive age show that older CEOs are less often involved in fraudulent actions (Troy et al., 2011) and have a higher tendency to manage earnings upward in the two years before their departure (Davidson et al., 2007).”