Modeling the tendency to disclose accounting fraud Based on personality traits, ethical status, and organizational justice

Subject Areas : Management Accounting

Babak Nejad Toolami ¹ , fereydun rahnamaye rudposhti ² , hashem nikoomaram ³

1 - Accounting Department, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University
2 - Professor-Department of Accounting and Management-University of Research Sciences-Tehran-Iran
3 - استاد تمام گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران

Received: 2022-01-16 Accepted : 2022-01-16 Published : 2021-11-22

Keywords: Accounting fraud, Whistleblowing, Personality Traits, Ethical position, Organizational justice,

Abstract :

Given the widespread negative consequences of accounting fraud and the effective whistleblowing, this study examines the whistleblowing intentions of accounting wrongdoing based on personality traits, ethical ideology, demographic situation and organizational justice manipulating of the accounting records and embezzlement. The statistical population was accounting staff and the sample size was 596 people. The data collection tools were the standard Big Five Personality Traits Inventory (NEO FFI) designed by Costa & McCrae (1992), Forsyth's Ethics Position Questionnaire (EPQ, 1980), and the organizational justice scenarios for accounting wrongdoing, Cronbach alpha was at least 0.9. Structural Equation Modeling-Partial Least Square were used as analysis methods. The research results showed that personality traits (neuroticism, extraversion, openness, agreeableness and conscientiousness), ethical positions (idealism and relativism), organizational justice (procedural, interactive and distributive), are related to the whistleblowing intentions of two types of wrongdoing and the whistleblowing intentions of embezzlement are more than that of manipulating of the accounting records at the significance level of 99.9%.

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