[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
About the Journal
Aims& Scopes
Editorial Board ::
Articles archive::
All Issues
Current Issue
Publication Ethics::
For Authors::
Guide for Authors
Submission Form
Peer Review Process::
Reviewers Section
Registration::
Registration Form
Site Facilities::
Site map
Search contents
FAQ
Top 10 contents
Inform to friends
Contact us::
Contact Information
Contact us
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 8, Issue 15 (9-2023) ::
aapc 2023, 8(15): 121-144 Back to browse issues page
Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession
Donya Maleki1 , Hashem Nikumram 2
1- PhD student of accounting, University of Science and Research, Tehran branch(donya.maleki@srbiau.ac.ir)
2- Professor of Accounting, University of Science and Research, Tehran branch (Corresponding Author) , h-nikoumaram@srian.ac.ir
Abstract:   (1459 Views)
Considering the importance and place of ethical compliance in the auditing profession in order to protect the public interest, the purpose of this article is to study the relationship between organizational deception and profit seeking in the auditing profession. This research is a survey research and the statistical sample of the research includes 229 auditors working in the audit organization and private audit institutions that are members of the public accountants society. The information needed for the current research was collected by completing a questionnaire in 2023 and using available sampling method. The results of the research show that regardless of gender, level of education and job rank, there is a direct and significant relationship between deception and profit seeking. In other words, with the increase in the level of fraud in auditors, their self-interest increases. Also, the evidence of this research shows that the employment of auditors in private auditing firms is directly related to their profit seeking. In other words, due to the existence of competition in the private audit market, auditors working in the private sector are more deceitful than auditors working in the public sector and seek their personal interests
Keywords: Fraud, Profit Seeking, Auditors, Audit Profession.
Full-Text [PDF 223 kb]   (292 Downloads)    
Type of Study: Research | Subject: Special
Received: 2023/02/13 | Accepted: 2023/05/21 | Published: 2023/09/22
References
1. Abraham, J., and R. Berline. 2015. An Investigation on Organizational Charlatan Behaviour and Moral Identity as Predictors of Shame: Importance for Education. Journal of Education and Learning. 9(2): 135-144.
2. Afrogh, Emad. 2007. analysis of the conflict between the revolution and the Islamic Republic, Surah Andisheh Magazine,. 3:. 29-24.
3. Andersen, J. 2010. Public versus Private Managers: How Public and Private Managers Differ in Leadership Behavior , Public Administration Review , vol 70(1): 131-141
4. Baldenius, T., N.,Melumad, and X.,Meng. 2014. Board composition and CEO power. Journal of Financial Economics, 112 (1), 53–68.
5. Bani M., B. Muradzadeh Fard. And M. Ardakani. 2012. opportunism and cultural values of accounting, Cultural Management, 7( 20): 71-83.
6. Berk, J.B., and J.H., Van Binsbergen. 2022. Regulation of Charlatans in High‐Skill Professions, Journal of Finance, 77(2): 1219-1258.
7. Besancenot, D., and R., Vranceanu. 2020 Profession and deception: Experimental evidence on lying behavior among business and medical students, Journal of Economic Behavior & Organization .179(2):175-187.
8. Boddy, C. R. P. 2010. Corporate psychopaths and organizational type. Journal of Public Affairs, 10(4), 300–312.
9. Buller, D.B., and J.K Burgoon. 1996. Interpersonal Deception Theory. Communication Theory. 6 (3): 203–242.
10. Egan, M., G,Matvos, and A, Seru. 2016 The Market for Financial Adviser Misconduct," Working Paper 22050, National Bureau of Economic Research February.212-248.
11. Federman, C., D, Holmes, and J. D, Jacob,. 2009. Deconstructing the psychopath: A critical discursive analysis. Cultural Critique, 72(1): 36–65.
12. Georgellis, Y., and N.,Sankae. 2016. The personality of managers in Britain: gender and sector differences, Evidence-based HRM: a Global Forum for Empirical Scholarship. 4 (1): 67 - 80
13. Gunia, B.C., Levine, E.E., 2019. Deception as competence: The effect of occupational stereotypes on the perception and proliferation of deception , Organizational Behavior and Human Decision Processes , Volume 152, : 122-137
14. Hope, O., and J. Wang. 2018. Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis , Accounting, Organizations and Society.70(1) : 33-51
15. Jonason , P., Lyons, M., H.M, Baughman, and P.A, Vernon. 2014. What a tangled web we weave: The Dark Triad traits and deception , Personality and Individual Differences .70 : 117-119
16. Khan, M., 2004. Self-Interest, Self-Deception and the Ethics of Commerce Journal of Business Ethics . 52(2): 189-206.
17. Knechel, W.R., and N., Mintchik. 2022. Do Personal Beliefs and Values Affect an Individual’s Fraud Tolerance? Evidence from the World Values Survey , Journal of Business Ethics. 177(2):1-27.
18. Konrad , K.A., T. Lohse, and S. Qaria. 2014. Deception choice and self-selection – The importance of being earnest , Journal of Economic Behavior & Organization. 107 (4): 25–39.
19. Lempp, F. and Testa, M. 2022, A qualitative study on the experiences and strategies used by French professional negotiators to detect deception", International Journal of Conflict Management,.33 (5), 882-908. https://doi.org/10.1108/IJCMA-02-2022-0039
20. Lu, H.J., and L, Chang. 2011 The association between self-deception and moral self-concept as functions of self-consciousness , Personality and Individual Differences , 51(1) : 845-849.
21. López-P .R., and E., Spiegelman. 2019. Do economists lie more?, In: A. Bucciol and N. Montinari (Eds.), Dishonesty in Behavioral Economics: 143-162.
22. Moshagen, M., B. E. Hilbig, and I. Zettler. 2018. The dark core of personality. Psychological review, 125(5): 656- 688.
23. Oboh, C.S. 2023, Emotional intelligence and fraud tendency: a survey of future accountants in Nigeria, European Journal of Management Studies , Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/EJMS-05-2022-0038.
24. Orth, C.d.O., Marrone, D.D. and Macagnan, C.B. 2022, Accounting fraud in light of organismic integration theory, Journal of Financial Crime, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFC-08-2022-0198.
25. Parnell, J. A., and M. G. Singer. 2001. The organizational charlatan scale: Developing an instrument to measure false performance. Journal of Management Development, 20(5): 441-455.
26. Scott, R.J. and Merton, E.R.K. 2023. "(Non) rationality and choice architecture: a behavioural approach to public administrative discretion in New Zealand", International Journal of Organizational Analysis, Vol. ahead-of-print No. ahead-of-print.
27. Studdert, D.M., M.M.,Bismark, M.M., Mello, H.,Singh, and M.J.,Spittal.2016. Prevalence and characteristics of physicians prone to malpractice claims," New England Journal of Medicine, 374 (4): 354-362.
28. Yulianti, Y., Zarkasyi, M.W., Suharman, H. and Soemantri, R. 2023, Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors, Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-02-2021-0076.
29. Zahari, A.I., Said, J. and Muhamad, N. 2022, Public sector fraud: the Malaysian perspective, Journal of Financial Crime,29(1), pp. 309-324. https://doi.org/10.1108/JFC-01-2021-0013
Add your comments about this article
Your username or Email:

CAPTCHA

XML   Persian Abstract   Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
maleki D, Nikumram H. Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession. aapc 2023; 8 (15) :121-144
URL: http://aapc.khu.ac.ir/article-1-1144-en.html
Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 8, Issue 15 (9-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
Persian site map - English site map - Created in 0.08 seconds with 37 queries by YEKTAWEB 4666