Dark Triad Traits and Accounting: An Operating, Reporting, and Assurance Framework
提出了一个运营、报告和保证框架，用于分析黑暗三人格特质如何影响财务报告各阶段的决策，包括审计，帮助研究者消化现有文献并指导未来研究。
SUMMARY 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.