نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران.
2 استادیار، گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران (نویسنده مسئول).
3 استادیار، گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Fraudulent behaviors, while negatively affecting the trust, reputation, and integrity of individuals, organizations, and society, cause financial and non-financial harm and losses to individuals and organizations. Given the lack of studies on the relationship between the antecedents and consequences of the manifestation of accountants' dark personality traits, the present study examined the causal relationships between the components of the native pattern of the manifestation of accountants' dark personality traits (Ahmadi et al., 1403) and prioritized its consequences using SEM and OPA approaches. The statistical sample of the quantitative part of the study consisted of 222 members of the certified public accountants' community with at least a master's degree and at least 10 years of work experience, who were selected using the convenience sampling method. In order to collect data, two researcher-made questionnaires and the standard questionnaire of Jennison and Webster's (2010) dark personality traits were used. The findings of the structural equation modeling technique, which was conducted using Smart PLS software, showed that weak religiosity and personality pathology had a significant effect on the manifestation of dark personality traits of accountants; the effect of the manifestation of dark personality traits, weak religiosity and personality pathology on the fraud diamond; the fraud diamond had a significant effect on deviation from accounting and auditing standards, deviation from ethical requirements and negative professional consequences; and finally, deviation from accounting and auditing standards and deviation from ethical requirements had a significant effect on negative professional consequences. Also, based on the results of the
کلیدواژهها [English]