Research conducted by Professor Frank Hartmann of Rotterdam School of Management, Erasmus University (RSM)

Hartmann states: “Managers are often guilty of pressuring their controllers to manipulate financial reporting because of personal interests such as securing a promotion or a bonus, or avoiding being fired.

“This type of pressure is hard to resist by some controllers because of their neurological characteristics.”

Therefore, he claimed that those who aren’t easily influenced would be more suited for financial controller roles. .

“Having these unsociable characteristics might actually be beneficial because such people respond less readily to inappropriate social pressure,” Hartmann added.

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