We present the effect of psychological traits of executives on earnings management. We find that executives with higher black triad scores could significantly contribute to an increase of earnings manipulation. Through our presentation we shed light on a relatively novel and interdisciplinary aspect of behavioral accounting and finance research. Despite the costs that could be associated by this type of research, new theoretical frameworks and research tools become available.

Keywords: Earnings management; black triad; behavioral accounting; psychology.

JEL classification:G4, G34,G39