Dark Triad Traits and Accounting: An Operating, Reporting, and Assurance Framework

The personality traits of narcissism, Machiavellianism, and psychopathy, collectively referred to as the “Dark Triad” (DT), have received meaningful attention in the accounting literature. This paper aims to help researchers digest the existing DT research in accounting and inform productive DT research going forward. Specifically, we present an operating, reporting, and assurance framework for analyzing how DT traits affect decisions in all stages of financial reporting, including auditing the financial statements. Our framework is of use to researchers interested in the effects of DT traits and other personality traits in a variety of accounting contexts. JEL Classifications: M42; M14; G30.