Prospective Solution of Today’s Fraud Risk where Dark Triad Personality is in the Executive Ranks


  • Nazma Akter, Md. Saheb Ali Mondal Assistant Professor of Accounting, Northern University Bangladesh


Abstract: The nature of human beings is an attempt to override on boundary and truth can’t always be established by law. Auditing is side language of business where users concentrate to get reliable, truthiness and full disclosure information. But recent behavioral science claimed that abnormal personality may have the gross impact on auditing which is called dark triad personality (DTP). The aim of this study is to examine and find out prospective solution where traditional fraud triangle collapses to a single dimension under DTP. In this study library and empirical research used to search new window to repair bad personality who creates and uses the opportunity of fraud. Verily the fear of Allah and His scourge in the day of reckoning may be the scathing guideline to the reckless individual who has propensity to make fraud with DTP.


Key words: fraud, dark triad personality, fraud opportunity morality and fear of Allah.