International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

The Effect Of The Dark Triad Traits On Auditing Whistleblowing

Document Type : Original Article

Authors
fatemeh azare 1
Mohammad Reza Pourali 2
mahmood samadi 3
Zahra Dianati Deilami 4
1 Phd Student of Accounting, Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
2 Associate Professor of Accounting, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran.
3 Assistant Professor, Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
4 Associate Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran.
10.30495/ijfma.2023.20524
Abstract
Whistleblowing as a moral act plays an important role in preventing financial scandals. Therefore, detecting the dark triad traits is one of the factors related to whistleblowing, so that it can play a decisive role in preventing potential damages due to the wrongdoings in the organization. The results showed that Machiavellianism and psychopathy behavior had a negative effect and narcissism did not have a negative effect on whistleblowing. According to the research findings, people with the dark triad traits such as Machiavellianism and psychopathy are less likely to exhibit moral behaviors. But as narcissists do not worry too much about morality or ethics, managers are advised to develop the principles and ethical requirements in a transparent and accurate manner by providing mechanisms within the organization to provide conditions to inform everyone and officials within the organization or higher officials about the wrongdoings through their own name and reliable communication procedures (telephone, special e-mail and other special communication tools).
Keywords
Machiavellianism
Narcissism
Psychopathy Behavior
Whistleblowing
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