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Towards an Understanding of the Dark Triad, Ethical Fading, and Ethicality of Behavior

Andrew T. Dill ^a

Anis Triki ^b

Stu “Wes” Westin ^c

^aUniversity of Southern Indiana, USA

^bThe University of Rhode Island, USA

^cThe University of Rhode Island, USA

Advances in Accounting Behavioral Research

ISBN: 978-1-80382-802-2, eISBN: 978-1-80382-801-5

Publication date: 25 August 2022

Abstract

We investigate the relationship among the Dark Triad personality traits, ethical fading, and unethical behavior. Our findings suggest that Machiavellianism and psychopathy have a significant relationship with ethical fading such that individuals with high Machiavellianism are more likely to exhibit ethical fading, and individuals with high psychopathy are less likely to exhibit ethical fading. We do not find a significant association between narcissism and ethical fading. In the supplemental analyses, we investigate whether ethical fading leads to more unethical behavior (i.e., fraudulent reporting) and if it mediates the effect of Machiavellianism and psychopathy on unethical behavior. Our findings suggest that, while all the dark traits have a direct effect on unethical behavior, only Machiavellianism has an indirect effect that flows through ethical fading.

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Acknowledgements

Acknowledgments

The authors would like to thank the reviewers for their valuable comments and feedback that were instrumental in developing this manuscript.

Citation

Dill, A.T., Triki, A. and Westin, S.“. (2022), "Towards an Understanding of the Dark Triad, Ethical Fading, and Ethicality of Behavior", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 25), Emerald Publishing Limited, Leeds, pp. 1-29. https://doi.org/10.1108/S1475-148820220000025001

Publisher

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Emerald Publishing Limited