In the future workplace: how the Dark Triad influences unethical behavior through the Fraud Pentagon among accounting...

Corruption is a blight that can infect the economy like termites. The most prevalent sources of corruption in every community are unethical and deceitful behavior. People act unethically for many reasons, the most serious being the Dark Triad. Accounting literature has recently focused on the Dark Triad (narcissism, Machiavellianism, and psychopathy), which can lead to fraudulent and unethical behavior at work. Accounting students' immoral conduct toward their future professional practices was investigated in this study as a contribution to evolutionary theory and the theory of mind. Professional life involves secrecy, confidentiality, a hidden set of operations, and unethical behavior; this study reveals the hidden links between the infamous Dark Triad traits of narcissism, Machiavellianism, and psychopathy and the misuse of power, resources, and the pervasive web of corruption that ensnares moral behavior. The aim of this study was to investigate the mediating effect of the Fraud Pentagon (motivation, opportunity, capability, rationalization, and intention) on the relationship between Dark Triad traits (narcissism, Machiavellianism, psychopathy) and unethical behavior. Applying a combined view of evolutionary theory and the theory of mind, the study draws on data collected from graduate accounting students in their last semester or year of study.

A survey research design was used. The study was quantitative in nature, and time-lagged data were collected. We used a three-wave survey design with a 15-day time lag, and data were collected from (n = 512) accounting students out of 600. To assess the reliability and validity of the questionnaires, confirmatory factor analysis was conducted in the measurement model developed using PLS-SEM. To test the hypotheses, a structural model was developed.

The results indicate that the Fraud Pentagon significantly mediated the relationship between narcissism, Machiavellianism, and accounting students' unethical behavior toward their future professional practices.

This study established that fraud pentagon has served as a critical cognitive pathway linking dark triad personality traits to unethical behavior of accounting students through lens of evolutionary theory and theory of mind.