The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt

Document Type : Original Article

Authors

1 Accounting Department Faculty of Commerce Cairo University Cairo Egypt

2 Accounting department Faculty of Commerce Beni Suef University Egyptian

Abstract

The main objective of this study is to measure the effect of the dark triad (Machiavellianism- narcissism- psychopathy) as personality traits on accountants' attitudes towards cyber security risks disclosure. To achieve this objective, we have conducted a quasi-experimental study depending on a sample of accountants in some Egyptian banks. The final sample size was 101 accountants, and the study data were analyzed based on the descriptive statistics, and OLS Regression. The results confirm a significant relation between the dark triad and accountants' attitudes toward cybersecurity risks disclosure, this relation was obvious when examining Machiavellianism and narcissism. The results confirm that Machiavellianism and narcissism are accepting cyber security risks disclosure. This acceptance are accompanied by positive tone in cyber security risks disclosure and greater attempts to manipulate cyber security risks disclosures, they endeavor to hide the negative cyber security information and disclose more about the positive information. Therefore, the first and second hypotheses (H1&H2) were accepted. As for psychopathy, we did not find any significant relation between psychopathy and accountants’ attitudes toward cyber security risks disclosure, this results can be explained due to the lower level of psychopathy in our sample, which was clear after conducting one sample t-test. The psychopathy index mean was significantly lower than the neutral value "3" on the Likert scale, so the third hypothesis (H3) was rejected. Our results are useful to researchers, investors, auditors, regulators, and other stakeholders regarding the potential negative effects of the dark triad as personality traits on accountants' attitudes toward cybersecurity risks disclosure.

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