Studying the Effect of Financial Managers' Personality Integrity on the Relationship Between Perceived Role Conflict and Opportunistic Financial Reporting Behavior from an Ethical Perspective
Subject Areas : Ethics and accountingSamaneh Ghadimi 1 , Saeid AliahAmdi 2 * , Mohsen Dastgir 3
1 - PhD student, Department of Accounting, Isfahan Branch (Khorasgan), Islamic Azad University, Isfahan, Iran
2 - Associate Professor, Department of Accounting, Isfahan Branch (Khorasgan), Islamic Azad University, Isfahan, Iran
3 - Professor, Department of Accounting, Isfahan Branch (Khorasgan), Islamic Azad University, Isfahan, Iran.
Keywords: Personality integrity, Role conflict, Opportunistic financial reporting, Professional ethics, Financial management.,
Abstract :
Purpose: The purpose of this study is to examine how the personality integrity of financial managers influences the relationship between perceived role conflict and opportunistic financial reporting behavior from an ethical standpoint.
Method: This study is applied in terms of purpose and utilizes a survey for data collection. To gather data, a scenario-based questionnaire was employed, derived from the research of Hagers (2021) and Desai et al. (2020). The data analysis method used was inferential statistics. The statistical population consisted of financial managers, and according to the table provided by Cohen et al. (2000), the research sample included 166 financial managers during the year 2023. Analysis of variance was conducted to test the research hypotheses.
Findings: The findings of the study indicate that perceived role conflict among financial managers influences opportunistic financial reporting from an ethical standpoint. Additionally, the results suggest that the integrity of financial managers' personalities does not impact their engagement in opportunistic financial reporting from an ethical perspective. Finally, the interaction between perceived role conflict and the integrity of financial managers' personalities affects their propensity to engage in opportunistic financial reporting from an ethical viewpoint.
Conclusion: Companies can mitigate the risk of opportunistic financial reporting from an ethical standpoint by implementing effective conflict management strategies.
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