The Effect of Auditors’ Feature Machiavellian behavior on Their Whistle Blowing

Authors
Ebrahim Beigi Harchegani 1
Bahman Banimahd 2
Seyed Mohamad Reza Raiiszade 3
RamezanAli Royaee 4
1 Phd Student of accounting,Science and Research Branch, Islamic Azad University(ebrahimbeigi@gmail.com)
2 Associate professor of accounting,Department of Management and Economic, Science and Research Branch, Islamic Azad University, Tehran,Iran(Corresponding author)
3 Assistant Professor of accounting, Department of Management and Accounting, Chalus Branch, Islamic Azad University, Chalus (R.raiis@yahoo.com)
4 Assistant Professor of accounting ,Department of Management and Economic, Science and Research Branch, Islamic Azad University, Tehran, Accounting Group, Iran. (ad_royaee@yahoo.com)
10.18869/acadpub.aapc.1.2.65
Abstract
Whistle Blowing about corporate wrongdoing can reduce corruption scandals. Machiavellianism as a one of the moral system's component, affecting the individual's behavior. This study examined the influence of Machiavellianism as a behavioral characteristics on the auditor's whistle Blowing. The sample is consisted of 385 auditors working in both the public and private sectors in 2015. Data were collected through questionnaires. Structural Equation Modeling (SEM) using LISREL software used in order to data analysis. The findings show that auditors with the high level of Machiavellianism, will have a lower tendency to whistle blowing. The severity of the impact increases by their perceived seriousness of the act in question, perceived personal costs of reporting and their Perceived personal responsibility to report. The results of this research provide useful information about the factors affecting the auditors' whistle blowing that can be used to plan for the development of professional ethics rules
Keywords
Whistle Blowing
Machiavellian ism
Perceived Personal Responsibility to Report
Perceived Personal Costs of Reporting
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Value and Behavioral Accounting
Volume 1, Issue 2
Winter 2017
Pages 65-95