The present study examined a relational model of appraisal that specifies the situational and dispositional antecedents of appraised problem-focused coping potential, itself a hypothesised antecedent of the emotions of hope/challenge and resignation. The hypothesised relational antecedents of this appraisal were tested in a quasi-experiment in which individuals varying in self-perceived and objectively assessed math ability attempted to solve math problems on which difficulty was manipulated. Findings for the critical test problem largely conformed to predictions: Under difficult conditions, but not easy (...) ones, increasing math ability was generally associated with elevated appraisals of problem-focused coping potential, increased hope/challenge, reduced resignation, and increased likelihood of solving the problem. However, problem-focused coping potential, hope/challenge, and the likelihood of solving the problem were all lower, and resignation was higher, for the highest ability participants, than would be predicted from their ability levels. Comparable findings were not observed for appraisals of emotion-focused coping potential or its theoretically associated emotion of anxiety, providing evidence of discriminant validity for the examined model. The results of a mediational analysis supported the hypothesis that the effects of the quasi-experimental design on hope/challenge and resignation were mediated by their effects on appraised problem-focused coping potential, lending support to the proposition that appraisals play a causal role in emotion elicitation. (shrink)

For several decades, most discussion on financial fraud has centered on the fraud triangle, which has evolved over time through various extensions and re-interpretations. While this has served the profession well, the articulation of the human side of the act is indirect and diffused. To address this limitation, this research develops a model to explain the role of human desires, intentions, and actions in indulgence of, or resistance to, the act of financial fraud. Evidence from religion, philosophy, sociology, neurology, behavioral (...) economics, and social psychology is integrated to develop and support an alternative fraud model, called the disposition-based fraud model. To articulate the model, its two primary components, disposition and temptation, are further developed and extended. Although the DFM is generally applicable to any act of fraud, this paper focuses on executive fraud. The similarities and differences between the DFM and extant fraud models are discussed. Importantly, in light of the DFM, a re-interpretation of the fraud triangle is made to improve our understanding of the human element in it. Additionally, potential implications of the model for corporate governance are discussed, suggestions for further research are offered, and the DFM’s strengths and limitations are noted. (shrink)