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:: Volume 5, Issue 10 (2-2021) ::
aapc 2021, 5(10): 167-131 Back to browse issues page
The Effect of Self-efficacy, Locus of Control, and Dark Personality Trait on Fraudulent Fiinancial Reporting
Farzaneh Rezazadeh1 , Farzain Rezaei2 , Naser Hamidi3
1- Ph.D. Candidate, Department of Accounting, Qazvin Branch, Islamic Azad University(Brezazade@ ymail.com)
2- Associate Prof., Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran (Corresponding Author) , farzin.rezaei@qiau.ac.ir
3- Associate Prof., Department of Management, Qazvin Branch, Islamic Azad University, Qazvin, Iran(nhamidi1344@gmail.com)
Abstract:   (7540 Views)
Psychological variables cause behavioral differences in managers; Therefore, these variables are known to be an influential factor in the intention of fraud in financial reporting. The present study seeks to investigate the effect of self-efficacy, Locus of control and dark personality traits on fraudulent financial reporting. Data that could be tested were collected from 352 observations among financial managers and accountants located in companies listed on the Tehran Stock Exchange, and their analysis was performed using Smart PLS3 software and structural equation modeling. The results of statistical analysis showed that dark personality traits (narcissism, Machiavellianism, anti-socialism, and sadism) have a positive and significant effect on fraudulent financial reporting, while cognitive characteristics of self-efficacy and Locus of control have no significant effect on fraudulent financial reporting. Also, based on the research findings, self-efficacy and control source have a negative and significant effect on dark personality traits. The results of this study confirm the importance of psychological components in understanding the causes of managerschr('39') unethical behavior that lead to fraud in financial reporting. Therefore, by understanding the psychological components that affect the performance of managers and especially the fraudulent behavior of managers, it is possible to help prevent preventive measures in this area.
Keywords: Self-efficacy, Locus of control, Tetrad of Dark Personality, Fraudulent Financial Reporting.
Full-Text [PDF 332 kb]   (1598 Downloads)    
Type of Study: Research | Subject: Special
Received: 2020/06/6 | Accepted: 2020/08/22 | Published: 2021/03/24
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Rezazadeh F, Rezaei F, Hamidi N. The Effect of Self-efficacy, Locus of Control, and Dark Personality Trait on Fraudulent Fiinancial Reporting. aapc 2021; 5 (10) :167-131
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Volume 5, Issue 10 (2-2021) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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