The present study examines the relationship between auditor's individual effectiveness and machiavellianism. Individual effectiveness implies the individual's performance in the organization, how the individual perform his/her task, and the level of goal achievement by the individual, while machiavellianism permits the use of any means to achieve the goal; even if it conflicts with the same goals. Theoretical foundations of the research were collected through library studies and research data were gathered by the questionnaire. The study sample consists of 518 private and public sector auditors. The research hypotheses were examined based on the correlation method and through multivariate regression test. The results of the study indicate that machiavellianism has a significant and negative relationship with auditor's individual effectiveness in both public and private sectors. Also, machiavellianism and auditor's individual effectiveness variables are different in public and private sectors. Auditor's educations and work experience variables have a significant relationship with auditor's individual effectiveness in the private sector, while there is no significant relationship between them in the public sector. Gender variable has no significant relationship with auditor's individual effectiveness in both public and private sectors.

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.

Introduction and Research Objective: This study investigate the relationship between Machiavellianism and cultural values of accounting in 239 auditors who work in audit organization and private audit firms. The objective of this paper is to identify the level of auditors' intent to accounting cultural values and the level of auditors' Machiavellianism. Another objective of this paper is to investigate the relationship between cultural values of accounting and Machiavellianism between auditors who work in private and public sector.Method: The research method is descriptive and it’s instrument is questionnaire. Hypothesis testing has conducted by using Pearson correlation and compare means test.Findings: The results of the study show that level of the professionalism and uniformity are same in two groups of auditors from the audit organization and private audit firms. But, secrecy and conservatism are different in two above groups. Research evidence also confirm that a positive relationship between Machiavellianism and secrecy in two above groups of auditors. Another results show that the level of secrecy in auditors arising from Machiavellianism and job rank of auditor.Concluding: The results of this research represent unsuitable situation of cultural and ethical values of the auditing profession in audit market. The evidence of this study confirms that Association of Certified Public Accountants face to serious challenge on cultural and ethical values.

Dysfunctional audit behaviors are actions that reduce audit quality. Such actions are influenced by various factors, including behavioral factors. Therefore, the purpose of this paper is to examine the relationship between Machiavellian personality traits and dysfunctional audit behaviors in the auditing profession. For this purpose, a sample of 242 people, using Cochran's formula, was randomly selected from auditors working in private audit institutions, members of the public accountants community. This research is applied in terms of its purpose and descriptive in terms of the correlational method, the data of which was collected through a questionnaire in 2024 . The test of research hypothesis was also done using multiple regression and with the help of SPSS No. 27 software. The results of the research hypothesis test show that there is a significant and positive relationship between Machiavellianism and dysfunctional audit behaviors. In other words, as the level of Machiavellianism in the auditors of the research sample increases, their dysfunctional behaviors increase. Also, the findings of this research indicate that the auditor's gender, education, work experience, and place of employment do not have a significant effect on dysfunctional audit behaviors. The general conclusion of this research is that auditors' organizational behaviors are dependent on their psychological and individual behaviors and characteristics, and this issue can dominate the quality of auditors' work.

This paper investigates Machiavellianism between accountants, auditors, medics and engineers. This studyuses a questionnaire to measure Machiavellianism. We apply T-test and ANOVA to comparative study among the aforementioned professions, and multivariate regression is applied to test factors effecting on Machiavellianism in accounting profession. The findings show that the level of Machiavellianism is different between engineering, medicine and accounting professions. Engineering profession has mostMachiavellianism, then the accounting profession and in last the medical profession. The results also show that factors which affect accounting profession's Machiavellianism are gender, experience and employment in private sector. Thus, these findings theoretically approve that medicine profession respects ethic more than other professions.

This study investigate the relationship between social conservatism and Machiavellianism with auditor's independence. Social conservatism refers to believe in ancient traditions of community. But in Machiavellianism it’ s authorized to use any means to achieve the goal, even if it is inconsistent with the ideals of the goal. The oretical foundations of this study collected by archival research method. The research method is descriptive and it's instrument is questionnaire. We use a questionnaire of the machiavellianism that developed by Christie and Geis in 1970, Also, for measuring the social conservatism we use Evraett (2013) questionnaire. Hypothesis testing has conducted by ordinal logistic regression. Statistical sample are 237 auditors who work in private and public audit firms. The results of the study show that machiavellianism have a significant and negative relationship with auditor's independence. Also, the evidence of this research show that social conservatism have a significant and direct relationship with auditor's independence.

The relationship between Machiavellianism and auditor’, s job performance Abstract This research investigates the effect of machiavellianism on auditor’, s job performance. The main goal of this study is to expend awareness and knowledge in accounting. Theoretical materials of this study have been prepared via archival studies and while research data was collected via a survey-based approach. Research tool is questionnaire. The auditors are the statistical society in this study and the time limit is in year 2016. This study will investigate the effect of machiavellianism on job performance by 5 hypothesis. The dependent variable is job performance and the independent variable is machiavellianism. Also control variables of this research is based on gender, work place, work level, work experience, age and the level of educations. The research hypothesis will be investigated by structural equations modeling. We found that there is a negatively significant effect of Machiavellianism on job performance and also there is a significant effect of Machiavellianism on job performance’,s dimensions that includes task performance, contextual performance, adaptive performance and counterproductive work behavior.