Structural Modelthe Effect of Dark Personality Traits on Audit Whistleblowing with the Mediating Role of Organizational Citizenship Behavior

Today, whistleblowing is mentioned as one of the factors in detecting the phenomenon of fraud. The aim of this study was to investigate the relationship between personality traits and whistleblowing based on the mediating role of organizational citizenship behavior. The present study is a descriptive-survey study and the statistical population of the study includes all certified public accountants working in auditing firms and the sample size was determined using the Cochran's formula which was 343 people. To analyze the data, a structural equation test with a partial least squares approach has been performed. To collect data from Johnson-Webster (2010) Dark Personality Trait Questionnaire, Lee and Allen Organizational Citizenship Behavior (2002), Park-Long, whistleblowing Scenario (2018), Fatt. And psycopathty behavior has a negative and significant effect on whistleblowing. Narcissism has a positive and significant effect on whistleblowing. Also, the results of Machiavellianism, narcissism, psycopathty behavior on the mediating role of organizational citizenship behavior have a positive and significant effect on whistleblowing.