JOURNAL ARTICLE
The Effect of the Dark Triad on Organizational Fraud.
Published In: Journal of Forensic Accounting Research, 2024, v. 9, n. 1. P. 155 1 of 3
Database: Business Source Ultimate 2 of 3
Authored By: Antonicelli, Shae; Felski, Elizabeth A. 3 of 3
Abstract
Our personalities affect every decision we make and our moral code. When looking at crime, we often see personality traits being used as possible explanatory factors of why crimes are committed. Fraud is no exception to this. Previous research suggests that when trying to predict which individuals are more likely to commit fraud, we should start the investigation with personality traits. The Dark Triad (DT) consists of three negative traits: narcissism, psychopathy, and Machiavellianism. Previous research found that each of the Dark Triad traits has a strong correlation to dishonesty, selfishness, and unethical behaviors (Harrison, Summers, and Mennecke 2018; Lee and Ashton 2005). The Harrison et al. (2018) study found that the presence of the Dark Triad leads to increased online fraud risk. Our research resulted in a similar conclusion for occupational fraud. In addition, we found that income level, education level, and age correlated with occupational fraud risk. [ABSTRACT FROM AUTHOR]
Additional Information
- Source:Journal of Forensic Accounting Research. 2024/01, Vol. 9, Issue 1, p155
- Document Type:Article
- Subject Area:Business and Management
- Publication Date:2024
- ISSN:2380-2138
- DOI:10.2308/JFAR-2023-033
- Accession Number:181254431
- Copyright Statement:Copyright of Journal of Forensic Accounting Research is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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