Examlex
An example of a fraud risk factor describing incentives/pressures is "ineffective board of director oversight over financial reporting."
Reinforcement
In psychology, a process that increases the likelihood of a behavior by adding or removing stimuli following the behavior.
Superego
In psychoanalytic theory, the part of a person's mind that acts as a self-critical conscience, reflecting social standards learned from parents and teachers.
Overcompensating
Making up for a deficiency or failure in one area by exerting extra effort or demonstrating excessive behavior in another area.
Social Cognitive Theory
A theory suggesting that people learn through observation, imitation, and modeling, incorporating the effects of behavior, environment, and cognition.
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