| Sumario: | This study analyzed how Dark Triad personality traits influence the ethical decision-making of accounting professionals. The theoretical discussion was based on the Dark Triad framework, which comprises non-pathological traits of narcissism, psychopathy, and Machiavellianism, along with an investigation into the opportunistic use of accounting information in decisions to manipulate financial results, grounded in the Theory of Planned Behavior. A theoretical-empirical methodological approach was adopted. Data were collected through an online survey consisting of two parts: the Short Dark Triad (SD3) personality assessment instrument and a business simulation featuring decision-making statements focused on financial maneuvering. The sample consisted of professional accountants. The data were analyzed using descriptive statistical techniques, including the calculation of standardized individual means for SD3, correlation analysis, hypothesis testing, and Tobit regression, with the aim of testing the proposed hypotheses. This study offers theoretical, practical, and methodological contributions to the accounting field, particularly in the area of behavioral accounting, by addressing an emerging topic within the Brazilian context. The results provide organizations with insights for identifying relevant behavioral traits in accounting professionals who exhibit Dark Triad characteristics, allowing for closer monitoring of their actions to mitigate risks to information integrity. Thus, the findings highlight the potential of behavioral factors as influencers in the decision to manipulate financial outcomes.
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