Abstract
ABSTRACTThis case introduces students to the concept of the “dark triad,” a combination of Machiavellianism, narcissism, and psychopathic personality traits that have been associated with people who commit fraud. Students learn about this personality disorder by studying the events and the people associated with the Fyre Festival fraud. The case is designed to help auditing and forensic accounting students to: (1) recognize dark triad personality traits; (2) describe the fraud risks associated with this personality disorder; (3) analyze information in order to identify the red flags of fraud; and (4) recall the methods used by auditors and forensic accountants to identify and address the increased risk of fraud associated with a dark triad personality. In a post-case learning assessment, students reported significant improvement in their knowledge, comprehension, and application of these learning objectives.
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