Machiavellianism, Idealism, Relativism, Fraudulent financial reporting.

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Sadeghian Masoud; BANIMAHD BAHMAN

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2019 | Volume:26 | Issue:3 Page(s): 413-434

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Information Journal Paper

Title

Machiavellianism, Idealism, Relativism, Fraudulent financial reporting.

Author(s)

Sadeghian Masoud | BANIMAHD BAHMAN | Issue Writer Certificate

Keywords

MachiavellianismQ1

IdealismQ1

RelativismQ1

Fraudulent financial reportingQ2

Abstract

Objective Personality and ethical characteristics have a significant impact on the professional behaviors. Financial reporting is also a part of the accounting profession and shows firms financial position and performance during of a financial period. The aim of this study is to identify the relationship between Machiavellianism and ethical orientation on Fraudulent financial reporting. Methods The research data is collected from 234 financial managers and auditors of listed companies in the Tehran Stock Exchange and analyzed by structural equation modeling using LISREL software. Results Given to significant manipulation in net income, the Machiavellianism has positive and significant effect on Fraudulent financial reporting, the Idealism has no significant effect and Relativism has indirect and significant effect on the tendency to Fraudulent financial reporting. Similarly, given to insignificant manipulation in net income, the same results were obtained. However, the Relativism did not have a significant effect on Fraudulent financial reporting. Also, our findings show that the Machiavellianism has a direct and significant effect on both Idealism and Relativism. Conclusion The evidence of this study confirm that cognition and ethical characteristics could boost opportunistic behavior in Fraudulent financial reporting. Hence, accountants and auditors should improve their ethical values in order to enhance quality of financial reporting.

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APA: Copy

Sadeghian, Masoud, BANIMAHD, BAHMAN, Jahangir Nia, Hosein, & GHOLAMI JAMKARANI, REZA. (2019). Machiavellianism, Idealism, Relativism, Fraudulent financial reporting.. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 26(3 ), 413-434. SID. https://sid.ir/paper/8042/en

Vancouver: Copy

Sadeghian Masoud, BANIMAHD BAHMAN, Jahangir Nia Hosein, GHOLAMI JAMKARANI REZA. Machiavellianism, Idealism, Relativism, Fraudulent financial reporting.. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2019;26(3 ):413-434. Available from: https://sid.ir/paper/8042/en

IEEE: Copy

Masoud Sadeghian, BAHMAN BANIMAHD, Hosein Jahangir Nia, and REZA GHOLAMI JAMKARANI, “Machiavellianism, Idealism, Relativism, Fraudulent financial reporting.,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 26, no. 3 , pp. 413–434, 2019, [Online]. Available: https://sid.ir/paper/8042/en

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