The King of Suits
ABSTRACT Accounting students must recognize, early in their careers, that they may encounter ethical challenges and unethical individuals. This case introduces students to Karl Kauffman, a leader who exhibits Dark Triad personality traits—narcissism, Machiavellianism, and psychopathy. Research shows that such individuals are disproportionately likely to occupy leadership positions, where they pose significant ethical and fraud risks that can devastate organizations. This case is structured in two parts to facilitate the interrupted case method. It presents a problem for students to solve through progressive disclosure, requiring them to work on, and make decisions about, each part based on limited information before progressing to the next. Importantly, this approach mirrors the real-world experience of encountering Dark Triad individuals, who often present impressive facades before revealing their destructive nature. This approach fosters critical thinking, self-reflection, and a deeper understanding of how Dark Triad leaders can distort ethical and accounting judgments. Data Availability: Available upon request. JEL Classifications: M40; M41.
Authors
- Nicholas J. Fessler (ORCID: https://orcid.org/0009-0006-9772-8146)
- Pinky Rusli (ORCID: https://orcid.org/0009-0005-1992-8284)
Institutions
- Western Kentucky University (US)
Publication Details
- Journal
- Issues in Accounting Education
- Published
- 2025-12-03
- DOI
- https://doi.org/10.2308/issues-2024-045
- Primary Topic
- Accounting Education and Careers
- Type
- article
- Field-Weighted Citation Impact
- 0.00