Explaining the relationship between the components of professional ethical courage and accounting quality with regard to the mediating role of Machiavellian behavior using the structural equation modeling method

Subject Areas :

Mostafa Notghi Taheri, ¹ , Habib Piri ² , Reza sotoudeh ³ , Jalil Bitari ⁴

1 - Ph.D. Candidate in Accounting, Faculty of Humanities,Zahedan Branch, Islamic Azad University, Zahedan, Iran.
2 - Corresponding Author, Assistant Professor of Accounting, Faculty of Humanities, Zahedan Branch, Islamic Azad University, Zahedan, Iran. Email Address: [e-mail].
3 - Assistant Professor of Accounting, Faculty of Humanities, Zahedan Branch, Islamic Azad University, Zahedan, Iran.
4 - Assistant Professor of Accounting, Faculty of Humanities, Gods City Branch, Islamic Azad University, Tehran, Iran.

Received: 2022-04-30 Accepted : 2022-07-10 Published : 2022-09-21

Keywords: ethical behavior, Accounting Quality, Key words: Courage Professional Ethics, Machiavellian Behavior,

Abstract :

AbstractSince the quality of accounting information directly affects the decision-making process of the users of financial statements of an economic enterprise, therefore, if the collected information does not have the expected quality and adequacy, it is considered a serious threat to the quality of accounting. to be The purpose of the current research is to investigate the relationship between the components of professional ethics courage on ethical behavior and also on accounting quality with regard to the mediating role of Machiavellian behavior using the structural equation modeling method. The sample size is 871 senior accountants of companies admitted to the Tehran Stock Exchange, who were randomly selected based on gender, age, education level and work experience, and 191 of them answered both questionnaires of courage and professional ethics. (Skerka, 5119) and the behavior of Machiavellianism (Christo Jes 4971) answered. Cronbach's alpha method and composite reliability coefficient (CR) were used to check the reliability of the research tool that the coefficient for all variables is higher than 187 and acceptable.To measure the validity of the questionnaire, the average variance extracted (AVE) was also used, which was more than 181 and relatively acceptable. Also, to check the fit of the structural model, the criteria of significant coefficients, R_square Z, have been used, and the obtained results show the appropriate fit of the model. The obtained results support all the hypotheses of the research and show that the courage of professional ethics can have a significant and negative effect on Machiavellian behavior, and on the other hand, according to the outputs of the model, the courage of professional ethics has a direct and significant effect. on the ethical behavior of accountants. Also, Machiavelli's behavior has a significant and negative effect on accounting quality.

References:

منابع
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منابع
- Ajzen, I. (5145). “The theory of planned behavior,” in Handbook of Theories of Social Psychology, vol 4, eds P. A. M. Lange, A. W. Kruglanski, and E. T. Higgins (London: Sage), 138–129.
- Devi, N. P. A., &Ramantha, I. W. (5147). Tekanan AnggaranWaktu, Locus of Control, Sifat Machiavellian, Pelatihan Auditor Sebagai AntesedenPerilakuDisfungsional Auditor. E-JurnalAkuntansi, 48, 5348–5312.
- Ghosh, D., & Crain, T. L. (4996). Experimental investigation of ethical standards and perceived probability of audit on intentional noncompliance. Behavioral Research in Accounting, 8, 549-511.
- Gundry, L. C., &Liyanarachchi, G. A. (5117). Time budget pressure, auditors’ personality type, and the incidence of reduced audit quality practices. Pacific Accounting Review. https://doi.org/4184418114411281741849898
- Ghosh, D., & Crain, T. L. (4996). Experimental investigation of ethical standards and perceived probability of audit on intentional noncompliance. Behavioral Research in Accounting, 8, 549-511.
- Harms, P, & Spain, S. (5142). Beyond the bright side: Dark personality at work. Appl. Psychol., 61, 42–51.
- Kelley, T., &Margheim, L. (4991). The impact of time-budget pressure, personality, and leadership variables on dysfunctional auditor behavior. Auditing: A Journal of Practice & Theory.
- Navabi Z S, MazloomyMahmoodabad S S, Ahmadi A, Askarishahi M. (5148). Investigating Theory of Planned Behavior Constructs in Predicting Intention and Behavior to lose Weight in Adolescents with Overweight and Obesity. TB; 47 (5):51-32
- Ningsih, A. P. R. C., &Yaniartha S., P. (5143). PengaruhKompetensi, Independensi, Dan Time Budget Pressure TerhadapKualitas Audit. E-JurnalAkuntansi, 1(4), 95–419.