The Effect of Emotional Manipulation on Money laundering with the Mediating Role of Ethical Orientation Accountants

Subject Areas : Financial Economics

Hadi Movarekh ¹ , Mehdi Maranjory ² , Razieh Alikhani ³ , Mohammad Reza Pourali ⁴

1 - Ph.D. Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran,
2 - Assistant Professor of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran
3 - Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran.
4 - Associate Professor of Accounting ، Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran

Received: 2023-07-03 Accepted : 2024-08-28 Published : 2025-09-06

Keywords: Emotional Manipulation, Money laundering, Ethical Orientation.,

Abstract :

Personality and ethical characteristics have a significant impact on the Accountant professional behaviors. This study was conducted to investigate the effect of Emotional Manipulation on Money laundering with the mediating role of Accountant ethical orientations. For this purpose, we are selecting a sample of 306, accounting chiefs and financial managers of the Tehran stock exchange listed firms. In the present study, in order to have equal chances for all members of the sample, a simple random sampling method. Theoretical foundations of the research were collected through library studies and research data were collected through a questionnaire. The research hypotheses are tested on the basis of structural equations. The results showed that Emotional Manipulation has a positive and significant effect on Money laundering. Emotional Manipulation through ethical orientation has a positive and significant effect on Money laundering. Also, Emotional Manipulation through relativism and idealism has a positive and significant effect on Money laundering.