جستجوی مقالات مرتبط با کلیدواژه "dark personality traits" در نشریات گروه "حسابداری"

The aim of the current research was the effect of dark personality traits on the professional judgment of auditors, emphasizing the mediating role of moral values. The current research is one of the applied researches in terms of its purpose, and in terms of data collection, it is descriptive and survey type. To collect information from the standard questionnaire of dark personality traits of Jones and Palhes (2014), the standard questionnaire of professional judgment by Kaplan and Rickers (1995), the standard questionnaire of professional (individual) ethics by Paino et al. (2017) and also the standard questionnaire of corporate ethics by Hunt and Wood. and Chunko (2015) was used. The statistical population of the current research was all the certified accountants who were members of the certified accountants society of Iran and the auditing organization in 1402. Using Cochran's formula, the statistical sample of the research was 384 people, and the non-probability sampling method was used for sampling, and due to not receiving or completing all the questionnaires, first the questionnaires were sent online through email and WhatsApp messengers. Telegram was provided to the key respondents (community members with 10 years of experience) and these people introduced the next respondents (in a snowball way) and finally, 256 complete and usable questionnaires were received. Using structural equations and Smart PLS3 software, the research hypotheses were tested and the results of the hypothesis test showed that the dark characteristics of the auditors' personality have a negative and significant effect on their professional judgment. In examining the mediating role of ethical values on the effect of dark personality traits of auditors on their professional judgment, the results showed that 35% of the total effect of dark personality traits of auditors on their professional judgment is indirectly explained by the mediating variable of corporate ethics. 27% of the total effect of auditors' dark personality traits on their professional judgment is indirectly explained by the mediating variable of individual ethics. Similarly, the results showed that corporate ethics has a positive and significant effect on auditors' individual ethics.

Most organizations are exposed to a wide range and different images of fraudulent behaviors. That inappropriate effect on the trust, reputation, and corruption index of individuals and organizations. The aim of this study was to identify and clarify dark personality traits in the willingness to fraudulent behaviors with the social trust test.

The research method has a quantitative and descriptive approach. In this research the statistical society has been randomly chosen as 249 people in the year 2021 from the different internal and external organization monitors who were cooperating in monitoring field. The data collection tool was standard questionnaire with Likert scale and analysis of hypotheses in modeling structural equations with partial least squares method.

The hypotheses analysis in the modeling structural equations shows that the dark personality traits machiavellianism, narcissism, psychopathy, sadism and spitefulness have a significant positive effect on fraudulent behavior. The variable of the social trust has not the mediator role in the effect of the dark traits on the willingness to the fraudulent behaviors.

The results indicate that dark personality traits, status of individuals and organizational environment can affect attitudes, antisocial and unethical behaviors in the alignment of personal and organizational interests or both. This is a major challenge for all participants in a quality financial reporting ecosystem due to individual and organizational deviation.
Contribution: In this study, it was the first time in Iran that the employees of the regulatory and control system were placed in the role of employees and managers of public and private organizations. Its results can help the existing paradigms about the role of personality and behavior in the willingness to fraudulent behaviors in accounting, auditing, governance, managerial, and organizational.

Following the various dimensions of personality and their impacts on the various parts of the organization, and the emergence of conflict, is formed the main issue of this article. In this regard, the dark structures of personality are as a focal point and their direct relationship with the auditor's performance of  fraud risk and also relationship through the mediation of perceived conflict  has  been researched among 283 members of the Society of Certified Public Accountants and the Private Auditing Institute. Jones and Paulhus Questionnaire (2014) was used to examine the dark personality triangles, Jane Questionnaire(1995) was used to assess the conflict, and Elizabeth and Robert Questionnaire(2005) was used to assess the fraud risk. Also, in order to statistically analyze the data have been used the Structural Equation Model (SEM) and the Smart PLS-3 software. Studies have shown that the characteristics of the Machiavellianism and Narcissism affect on the risk assessment of fraud, but the Psychopathy does not affect on the performance of the auditor. In addition, the auditor's Machiavellianism and Narcissism personality traits do not affect the fraud risk assessment due to perceived conflict, but through conflict mediation, the Psychopathy dark factor affects the auditor's performance of the fraud risk assessment.The results showed that the dark triangle of auditors' personality in performing activities related to the fraud risk assessment directly and also through the mediation of perceived conflict has different results. In the other word, Narcissism has been a negative impact on the auditor's performance in assessing fraud risk, but Psychopathy and Machiavellianism have been impact on the auditor's performance in assessing fraud risk. However, these result have been changed by the mediation of the perceived conflict. It means that Narcissism character has a significant effect on fraud risk assessment, but Psychopathy and Machiavellianism have  not been impact on the auditor's performance in assessing fraud risk.

Examining the side role of the components affecting the auditor's skepticism and judgment, not just their direct relationship, provides a more appropriate context for a comprehensive analysis of the dimensions of audit quality improvement. The purpose of this study is to investigate the mediating role of knowledge sharing tendency on auditors' skepticism and judgment and to analyze the difference in results according to the auditor's place of employment. The necessary information for this research has been collected through a questionnaire. The sample includes 492 questionnaires completed by auditors working in auditing firms, members of the Society of Certified Public Accountants of Iran and the Auditing Organization in 1399. The results showed that there is a negative and significant relationship between dark personality traits and auditing professional judgment. Knowledge sharing and skepticism play a minor mediating role in this relationship; And the auditor's place of employment has a minor adjusting role; And its effectiveness in auditors working in the auditing organization is more than auditors working in auditing firms that are members of the Iranian Society of Certified Public Accountants.

Organizational citizenship behavior (OCB) has been considered by accounting and management researchers. Recent research shows that psychology and sociology are the origins of organizational citizenship behavior. The purpose of this paper was to investigate the effect of dark personality traits on organizational citizenship behavior with the moderating role of high involvement management climate. The present study is an applied research. The research tools were standard questionnaires to measure organizational citizenship behavior (Lee and Allen, 2000, Webster, 2010) and to measure dark personality and high involvement management climate (Smith, 2016). The statistical population included all certified public accountants working in audit firms and the sample size was determined by Cochran's formula, which was 334 people. Partial least squares structural equation modeling was used to analyze the data. The findings showed that Machiavellianism, narcissism and antisocial behavior have a negative effect on organizational citizenship behavior, and high involvement management climate in an organization cannot moderate the relationship between Machiavellianism and narcissism, while it can moderate antisocial behavior.