Dark triad managerial personality and financial reporting manipulation

M Mutschmann, T Hasso, M Pelster - Journal of Business Ethics, 2021 - Springer
We investigate the relationship between the dark triad personality traits (Machiavellianism,
narcissism, and psychopathy) of managers and the practice of reporting manipulation using …

Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting

S Maussen, E Cardinaels, S Hoozée - Accounting, Organizations and …, 2024 - Elsevier
Abstract Time-Driven Activity-Based Costing (TDABC) systems use time inputs and
distinguish between the cost of resource usage and the cost of unused capacity to provide …

CEO narcissism and corporate tax avoidance ,

VC Araújo, AD Góis, MMMD Luca… - Revista Contabilidade & …, 2020 - SciELO Brasil
Narcissism (NARC) in senior executives has a perceptible impact on corporate decision-
making and strategies and is often associated with unethical and opportunistic behaviors …

[HTML][HTML] The dark web of Machiavellianism and psychopathy: Moral disengagement in IT organizations

A Maftei, AC Holman, AG Elenescu - Europe's Journal of …, 2022 - ncbi.nlm.nih.gov
In the current paper, we were interested in examining a series of predictors of organizational
moral disengagement, namely Machiavellianism and psychopathy, along with a series of …

Towards sustainable businesses in Latin America: The role of worker's Dark Triad personality traits

A Afshar Jahanshahi, MIR Mendoza… - Sustainable …, 2023 - Wiley Online Library
Having sustainable businesses becomes priority for many Latin American countries these
years. Socially responsible behaviors (SRBs) of employees in the workplace plays important …

RESPONSABILIDADE SOCIAL CORPORATIVA MODERA A RELAÇÃO ENTRE O TRAÇO MAQUIAVÉLICO EO GERENCIAMENTO DE RESULTADOS?

MF D'Souza - Revista de Educação e Pesquisa em Contabilidade …, 2020 - repec.org.br
Objetivo: analisar a relação entre o traço de personalidade maquiavélico e a
Responsabilidade Social Corporativa (RSC) e o gerenciamento de resultado, à luz da …

Dark triad personality traits and selective hedging

M Pelster, A Hofmann, N Klocke, S Warkulat - Journal of Business Ethics, 2023 - Springer
We study the relationship between risk managers' dark triad personality traits
(Machiavellianism, narcissism, and psychopathy) and their selective hedging activities …

[HTML][HTML] Narcisismo do CEO eo tax avoidance corporativo,

VC Araújo, AD Góis, MMMD Luca… - Revista Contabilidade & …, 2020 - SciELO Brasil
Narcissism (NARC) in senior executives has a perceptible impact on corporate decision-
making and strategies and is often associated with unethical and opportunistic behaviors …

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

J Buchanan, E Griffith, TA Lambert… - AUDITING: A Journal …, 2024 - publications.aaahq.org
The personality traits of narcissism, Machiavellianism, and psychopathy, collectively referred
to as the “Dark Triad”(DT), have received meaningful attention in the accounting literature …

The dark triad and ethical behavior

W Aprillia, SN Maharani - 7th Regional Accounting Conference …, 2021 - atlantis-press.com
The purpose of this paper is to examine the effect of the dark triad among Indonesia
accountants on their ethical behaviour. Mach IV scale is used to measure the …