The Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants

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Movarekh Hadi; Maranjory Mehdi; Alikhani Razieh; Pourali Mohammad Reza

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2024 | Volume: | Issue: Page(s): 297-307

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Information Journal Paper

Title

The Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants

Author(s)

Movarekh Hadi | Maranjory Mehdi | Alikhani Razieh | Pourali Mohammad Reza | Issue Writer Certificate

Keywords

MachiavellianismQ4

Financial CrimeQ4

ethical orientationQ4

Abstract

This study was conducted to investigate the effect of Machiavellianism on Financial Crime with the mediating role of ethical orientations. In the present study, in order to have equal chances for all members of the sample, a simple random sampling method was used using the Georgian and Morgan table and 306 people were selected as the statistical sample. Data of were collected by questionnaires and analyzed using structural equation modeling. The results showed that Machiavellianism has a positive and significant effect on Financial Crime. Machiavellianism through ethical orientation has a positive and significant effect on Financial Crime. Also, Machiavellianism through relativism has a positive and significant effect on Financial Crime.The results showed that Machiavellianism has a positive and significant effect on Financial Crime. Machiavellianism through ethical orientation of has a positive and significant effect on Financial Crime. Also, Machiavellianism through relativism has a positive and significant effect on Financial Crime.

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