Modeling the tendency to disclose accounting fraud Based on personality traits, ethical status, and organizational justice

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Nejadtolemi Babak; RAHNAMAY ROODPOSHTI F.; NIKOOMARAM HASHEM

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Journal Paper

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Journal: MANAGEMENT ACCOUNTING Year:2021 | Volume:14 | Issue:50 Page(s): 29-44

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Information Journal Paper

Title

Modeling the tendency to disclose accounting fraud Based on personality traits, ethical status, and organizational justice

Author(s)

Nejadtolemi Babak | RAHNAMAY ROODPOSHTI F. | NIKOOMARAM HASHEM | Issue Writer Certificate

Keywords

Accounting fraud

Whistleblowing

Personality Traits

Ethical position

Organizational Justice

Abstract

Given the widespread negative consequences of Accounting fraud and the effective Whistleblowing, this study examines the Whistleblowing intentions of accounting wrongdoing based on Personality Traits, ethical ideology, demographic situation and Organizational Justice manipulating of the accounting records and embezzlement. The statistical population was accounting staff and the sample size was 596 people. The data collection tools were the standard Big Five Personality Traits Inventory (NEO FFI) designed by Costa & McCrae (1992), Forsyth's Ethics Position Questionnaire (EPQ, 1980), and the Organizational Justice scenarios for accounting wrongdoing, Cronbach alpha was at least 0. 9. Structural Equation Modeling-Partial Least Square were used as analysis methods. The research results showed that Personality Traits (neuroticism, extraversion, openness, agreeableness and conscientiousness), Ethical positions (idealism and relativism), Organizational Justice (procedural, interactive and distributive), are related to the Whistleblowing intentions of two types of wrongdoing and the Whistleblowing intentions of embezzlement are more than that of manipulating of the accounting records at the significance level of 99. 9%.

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APA: Copy

Nejadtolemi, Babak, RAHNAMAY ROODPOSHTI, F., & NIKOOMARAM, HASHEM. (2021). Modeling the tendency to disclose accounting fraud Based on personality traits, ethical status, and organizational justice. MANAGEMENT ACCOUNTING, 14(50 ), 29-44. SID. https://sid.ir/paper/951801/en

Vancouver: Copy

Nejadtolemi Babak, RAHNAMAY ROODPOSHTI F., NIKOOMARAM HASHEM. Modeling the tendency to disclose accounting fraud Based on personality traits, ethical status, and organizational justice. MANAGEMENT ACCOUNTING[Internet]. 2021;14(50 ):29-44. Available from: https://sid.ir/paper/951801/en

IEEE: Copy

Babak Nejadtolemi, F. RAHNAMAY ROODPOSHTI, and HASHEM NIKOOMARAM, “Modeling the tendency to disclose accounting fraud Based on personality traits, ethical status, and organizational justice,” MANAGEMENT ACCOUNTING, vol. 14, no. 50 , pp. 29–44, 2021, [Online]. Available: https://sid.ir/paper/951801/en

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