Dark triad managerial personality and financial reporting manipulation

We investigate the relationship between the dark triad personality traits (Machiavellianism, narcissism, and psychopathy) of managers and the practice of reporting manipulation using a primary survey of 837 professionals working in accounting and finance departments. We find that (a) managers who ex...

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Bibliographic Details
Authors: Mutschmann, Martin (Author) ; Hasso, Tim (Author) ; Pelster, Matthias (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2022
In: Journal of business ethics
Year: 2022, Volume: 181, Issue: 3, Pages: 763-788
Further subjects:B Managerial style effects
B Survey
B Dark Triad
B Internal controls
B Aufsatz in Zeitschrift
B Fraud
B financial reporting quality
Online Access: Presumably Free Access
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