جستجوی مقالات مرتبط با کلیدواژه "صفات چهارگانه تاریک شخصیت" در نشریات گروه "حسابداری"

Psychological variables cause behavioral differences in managers; Therefore, these variables are known to be an influential factor in the intention of fraud in financial reporting. The present study seeks to investigate the effect of self-efficacy, Locus of control and dark personality traits on fraudulent financial reporting. Data that could be tested were collected from 352 observations among financial managers and accountants located in companies listed on the Tehran Stock Exchange, and their analysis was performed using Smart PLS3 software and structural equation modeling. The results of statistical analysis showed that dark personality traits (narcissism, Machiavellianism, anti-socialism, and sadism) have a positive and significant effect on fraudulent financial reporting, while cognitive characteristics of self-efficacy and Locus of control have no significant effect on fraudulent financial reporting. Also, based on the research findings, self-efficacy and control source have a negative and significant effect on dark personality traits. The results of this study confirm the importance of psychological components in understanding the causes of managerschr(chr('39')39chr('39')) unethical behavior that lead to fraud in financial reporting. Therefore, by understanding the psychological components that affect the performance of managers and especially the fraudulent behavior of managers, it is possible to help prevent preventive measures in this area.