The Effect of Dark Personality Traits on The Tendency of Accountants Towards Accounting Fraud

Abstract

It is known that the personality traits of professional accountants affect their attitudes towards fraud and unethical behavior. In this study, it is aimed to examine the effect of dark triad personality traits of accounting professionals on their tendency to commit accounting fraud. The research is important in terms of bringing a psychology and accounting-based study to the literature of our country, which is widely seen in the international literature. Data were collected from 307 professional accountants registered in the Chamber of Certified Public Accountants of Balıkesir through the questionnaire developed within the scope of the research. Obtained data were analyzed by using structural equation model through IBM SPSS 25 and AMOS programs. As a result of the research, it has been concluded that the psychopathy and Machiavellian dimensions of the dark personality traits of the professions affect the internal and external motivations of their tendency to commit accounting fraud, but the narcissism dimension from the dark personality traits does not influence the tendency of accounting professionals to commit fraud. By identifying individuals with dark triad personality traits, it is possible to reduce negative situations in the business environment, tendencies towards accounting fraud, unethical behaviors and actions.