Most frauds and fraudsters are not the kind that make headlines. Many average people commit fraud—when they find themselves in cirmcumstances that allow unearned benefits with little risk of being caught—and are described as the “accidental fraudster” (the bad apple that is not a predator). This typically happens when someone disobeys the rules recognizes it and stays on the wrong side of what is legal. Understanding core motivational frames of mind help understand why this happens. We offer motivations and explanations that go beyond greed. Also, once the fraud journey starts, why one does not, in fact cannot, make amends—reaching the proverbial “point of no return” —is also discussed. Emotions and defenses play a key role. Parapathic emotions (e.g., negative emotions that are nevertheless enjoyed in a weird sort of way) leave hurt of others forgotten.

This chapter explores how psychologist Michael J. Apter's reversal theory can be used to understand the eight potential motivations. Looking at the Association of Fraud Examiners (ACFE) Report to the Nations (RTTN) fraud data as well as adult growth and development helps to understand what might be part of the “pressure” of the fraud triangle to commit fraud. The door is opened, at this point, to explore fraud in the C-suite. (Note: Most C-suite occupants possess capability, the fourth element highlighted in the fraud diamond).