1. bookVolumen 64 (2018): Edición 3 (September 2018)
Detalles de la revista
License
Formato
Revista
eISSN
2385-8052
Primera edición
22 Feb 2015
Calendario de la edición
4 veces al año
Idiomas
Inglés
Acceso abierto

Impact of Selected Personality Traits on Accountants’ Attitudes Toward Accounts Manipulation: Evidence From Slovenia

Publicado en línea: 25 Sep 2018
Volumen & Edición: Volumen 64 (2018) - Edición 3 (September 2018)
Páginas: 23 - 35
Recibido: 01 Jun 2018
Aceptado: 01 Aug 2018
Detalles de la revista
License
Formato
Revista
eISSN
2385-8052
Primera edición
22 Feb 2015
Calendario de la edición
4 veces al año
Idiomas
Inglés

Agarwalla, S. K., Desai, N., & Tripathy, A. (2017). The impact of self-deception and professional skepticism on perceptions of ethicality. Advances in Accounting, 37, 85-93. https://doi.org/10.1016/j.adiac.2017.04.00210.1016/j.adiac.2017.04.002Abierto DOISearch in Google Scholar

Alexander, C. S., & Becker, H. J. (1978). The use of vignettes in survey research. Public Opinion Quarterly, 42(1), 93-104. https://doi.org/10.1086/26843210.1086/268432Abierto DOISearch in Google Scholar

Babbie, E. (1986). The practice of social research (4th ed.). Belmont, CA: Wadsworth Publishing.Search in Google Scholar

Barbuto Jr, J. E., & Moss, J. A. (2006). Dispositional effects in intra-organizational influence tactics: A meta-analytic review. Journal of Leadership & Organizational Studies, 12(3), 30-48. https://doi.org/10.1177/10717919060120030310.1177/107179190601200303Abierto DOISearch in Google Scholar

Belski, W. H., Beams, J. D., & Brozovsky, J. A. (2008). Ethical judgments in accounting: an examination on the ethics of managed earnings. Journal of Global Business Issues, 2 (2), 59 – 68Search in Google Scholar

Benet-Martinez, V., & John, O. P. (1998). Los Cinco Grandes across cultures and ethnic groups: Multitrait-multimethod analyses of the big five in Spanish and English. Journal of personality and social psychology, 75(3), 729. https://doi.org/10.1037/0022-3514.75.3.72910.1037/0022-3514.75.3.729Abierto DOISearch in Google Scholar

Block, J. (1995). A contrarian view of the five-factor approach to personality description. Psychological bulletin, 117(2), 187. https://doi.org/10.1037/0033-2909.117.2.18710.1037/0033-2909.117.2.187Abierto DOISearch in Google Scholar

Boyle, G. J. (2008). Critique of the five-factor model of personality. The SAGE handbook of personality theory and assessment, 1, 295-312. https://doi.org/10.4135/9781849200462.n1410.4135/9781849200462.n14Abierto DOISearch in Google Scholar

Bruns Jr, W. J., & Merchant, K. A. (1990). The dangerous morality of managing earnings. Strategic Finance, 72(2), 22.Search in Google Scholar

Chan, S. Y., & Leung, P. (2006). The effects of accounting students’ ethical reasoning and personal factors on their ethical sensitivity. Managerial Auditing Journal, 21(4), 436-457. https://doi.org/10.1108/0268690061066143210.1108/02686900610661432Abierto DOISearch in Google Scholar

Christie, R., & Geis, F. L. (1970). Studies in Machiavellianism. New York: Academic Press. https://doi.org/10.1016/C2013-0-10497-710.1016/C2013-0-10497-7Abierto DOISearch in Google Scholar

Cohen, T. R., Panter, A. T., Turan, N., Morse, L., & Kim, Y. (2014). Moral character in the workplace. Journal of Personality and Social Psychology, 107(5), 943. https://doi.org/10.1037/a003724510.1037/a0037245Abierto DOISearch in Google Scholar

Colquitt, J. A., Scott, B. A., Judge, T. A., & Shaw, J. C. (2006). Justice and personality: Using integrative theories to derive moderators of justice effects. Organizational Behavior and Human Decision Processes, 100(1), 110-127. https://doi.org/10.1016/j.obhdp.2005.09.00110.1016/j.obhdp.2005.09.001Abierto DOISearch in Google Scholar

Corral, S., & Calvete, E. (2000). Machiavellianism: Dimensionality of the Mach IV and its relation to self-monitoring in a Spanish sample. The Spanish Journal of Psychology, 3, 3-13. https://doi.org/10.1017/S113874160000549710.1017/S1138741600005497Abierto DOISearch in Google Scholar

Costa, P. T., & McCrae, R. R. (1992). NEO PI-R professional manual. Odessa, FL: Psychological Assessment Resources.Search in Google Scholar

Cote, J., Latham, C. K., & Sanders, D. (2013). Ethical financial reporting choice: The influence of individual characteristics. In Advances in Accounting Behavioral Research (pp. 115-148). Emerald Group Publishing Limited. https://doi.org/10.1108/S1475-1488(2013)000001601010.1108/S1475-1488(2013)0000016010Abierto DOISearch in Google Scholar

Dayanandan, A., Donker, H., & Lin, K. Y. (2012). Ethical perceptions on earnings management. International Journal of Behavioural Accounting and Finance, 3(3-4), 163-187. https://doi.org/10.1504/IJBAF.2012.05217310.1504/IJBAF.2012.052173Abierto DOISearch in Google Scholar

De Raad, B., Hendriks, A. A., & Hofstee, W. K. (1992). Towards a refined structure of personality traits. European Journal of Personality, 6(4), 301-319. https://doi.org/10.1002/per.241006040510.1002/per.2410060405Abierto DOISearch in Google Scholar

Detert, J. R., Treviño, L. K., & Sweitzer, V. L. (2008). Moral disengagement in ethical decision making: A study of antecedents and outcomes. Journal of Applied Psychology, 93(2), 374–391. https://doi.org/10.1037/0021-9010.93.2.37410.1037/0021-9010.93.2.374Abierto DOISearch in Google Scholar

Dichev, I., Graham, J., Harvey, C. R., & Rajgopal, S. (2016). The misrepresentation of earnings. Financial Analysts Journal, 72(1), 22-35. https://doi.org/10.2469/faj.v72.n1.410.2469/faj.v72.n1.4Abierto DOISearch in Google Scholar

Elias, R. Z. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40(1), 33-45. https://doi.org/10.1023/A:101995682125310.1023/A:1019956821253Abierto DOISearch in Google Scholar

Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of business ethics, 14(6), 433-444. https://doi.org/10.1007/BF0087208510.1007/BF00872085Abierto DOISearch in Google Scholar

Fletcher, C. (1990). The relationships between candidate personality, self-presentation strategies, and interviewer assessments in selection interviews: An empirical study. Human Relations, 43(8), 739-749. https://doi.org/10.1177/00187267900430080310.1177/001872679004300803Search in Google Scholar

Flynn, S., Reichard, M., & Slane, S. (1987). Cheating as a function of task outcome and Machiavellianism. The Journal of Psychology, 121(5), 423-427. https://doi.org/10.1080/00223980.1987.991549610.1080/00223980.1987.9915496Abierto DOISearch in Google Scholar

Furnham, A., Richards, S. C., & Paulhus, D. L. (2013). The dark triad of personality: A 10 year review. Social and Personality Psychology Compass, 7(3), 199-216. https://doi.org/10.1111/spc3.1201810.1111/spc3.12018Search in Google Scholar

Giacomino, D. E., Bellovary, J. L., & Akers, M. D. (2006). The ethics of managing short-term earnings: business managers and business students rate earnings management practices – implications for academia. Journal of College Teaching & Learning (TLC), 3 (7), 57 – 70.10.19030/tlc.v3i7.1702Search in Google Scholar

Goldberg, L. R. (1990). An alternative description of personality: The big-five factor structure. Journal of Personality and Social Psychology, 59(6), 1216. https://doi.org/10.1037/0022-3514.59.6.121610.1037/0022-3514.59.6.1216Abierto DOISearch in Google Scholar

Goldberg, L. R. (1992). The development of markers for the big-five factor structure. Psychological Assessment, 4(1), 26. https://doi.org/10.1037/1040-3590.4.1.2610.1037/1040-3590.4.1.26Abierto DOISearch in Google Scholar

Ham, C., Lang, M., Seybert, N., & Wang, S. (2017). CFO narcissism and financial reporting quality. Journal of Accounting Research, 55(5), 1089-1135. https://doi.org/10.1111/1475-679X.1217610.1111/1475-679X.12176Abierto DOISearch in Google Scholar

Harrison, A., Summers, J., & Mennecke, B. (2016). The effects of the dark triad on unethical behavior. Journal of Business Ethics, 1-25. https://doi.org/10.1007/s10551-016-3368-310.1007/s10551-016-3368-3Abierto DOISearch in Google Scholar

Hegarty, W. H., & Sims, H. P. (1978). Some determinants of unethical decision behavior: An experiment. Journal of Applied Psychology, 63, 451–457. https://doi.org/10.1037/0021-9010.63.4.45110.1037/0021-9010.63.4.451Abierto DOISearch in Google Scholar

Hofstee, W. K., De Raad, B., & Goldberg, L. R. (1992). Integration of the big five and circumplex approaches to trait structure. Journal of Personality and Social Psychology, 63(1), 146. https://doi.org/10.1037/0022-3514.63.1.14610.1037/0022-3514.63.1.146Abierto DOISearch in Google Scholar

Hsieh, T. S., Bedard, J. C., & Johnstone, K. M. (2014). CEO overconfidence and earnings management during shifting regulatory regimes. Journal of Business Finance & Accounting, 41(9-10), 1243-1268. https://doi.org/10.1111/jbfa.1208910.1111/jbfa.12089Abierto DOISearch in Google Scholar

Hyman, M. R., & Steiner, S. D. (1996). The vignette method in business ethics research: Current uses, limitations, and recommendations. Studies, 20(100.0), 74-100.Search in Google Scholar

Jakobwitz, S., & Egan, V. (2006). The dark triad and normal personality traits. Personality and Individual Differences, 40(2), 331-339. https://doi.org/10.1016/j.paid.2005.07.00610.1016/j.paid.2005.07.006Abierto DOISearch in Google Scholar

Jia, Y., Lent, L. V., & Zeng, Y. (2014). Masculinity, testosterone, and financial misreporting. Journal of Accounting Research, 52(5), 1195-1246. https://doi.org/10.1111/1475-679X.1206510.1111/1475-679X.12065Abierto DOISearch in Google Scholar

John, O. P., & Srivastava, S. (1999). The big five trait taxonomy: History, measurement, and theoretical perspectives. Handbook of Personality: Theory and Research, 2(1999), 102-138.Search in Google Scholar

Judge, T. A., Locke, E. A., Durham, C. C., & Kluger, A. N. (1998). Dispositional effects on job and life satisfaction: The role of core evaluations. Journal of Applied Psychology, 83, 17-34 https://doi.org/10.1037/0021-9010.83.1.1710.1037/0021-9010.83.1.17Abierto DOISearch in Google Scholar

Kung, F. H., & Li Huang, C. (2013). Auditors’ moral philosophies and ethical beliefs. Management Decision, 51(3), 479-500. https://doi.org/10.1108/0025174131130961610.1108/00251741311309616Abierto DOISearch in Google Scholar

Lee, K., & Ashton, M. C. (2005). Psychopathy, Machiavellianism, and narcissism in the five-factor model and the HEXACO model of personality structure. Personality and Individual differences, 38(7), 1571-1582. https://doi.org/10.1016/j.paid.2004.09.01610.1016/j.paid.2004.09.016Abierto DOISearch in Google Scholar

Levitt Jr, A. (1998). The numbers game. The CPA Journal, 68(12), 14.Search in Google Scholar

Majors, T. M. (2015). The interaction of communicating measurement uncertainty and the dark triad on managers’ reporting decisions. The Accounting Review, 91(3), 973-992. https://doi.org/10.2308/accr-5127610.2308/accr-51276Abierto DOISearch in Google Scholar

Maqsud, M. (1980). Locus of control and stages of moral reasoning. Psychological Reports, 46, 1243–1248. https://doi.org/10.2466/pr0.1980.46.3c.124310.2466/pr0.1980.46.3c.1243Abierto DOISearch in Google Scholar

McCrae, R. R., & Costa, P. T. (1989). The NEO-PI/NEO-FFI manual supplement. Odessa, FL: Psychological Assessment Resources. Google Scholar.Search in Google Scholar

McFerran, B., Aquino, K., & Duffy, M. (2010). How personality and moral identity relate to individuals’ ethical ideology. Business Ethics Quarterly, 20(1), 35-56. https://doi.org/10.5840/beq2010201410.5840/beq20102014Abierto DOISearch in Google Scholar

McLeod, B. A., & Genereux, R. L. (2008). Predicting the acceptability and likelihood of lying: The interaction of personality with type of lie. Personality and Individual Differences, 45(7), 591-596. https://doi.org/10.1016/j.paid.2008.06.01510.1016/j.paid.2008.06.015Abierto DOISearch in Google Scholar

Merchant, K. A., & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13(1), 79-94. https://doi.org/10.1016/0278-4254(94)90013-210.1016/0278-4254(94)90013-2Abierto DOISearch in Google Scholar

Morrison, K. A. (1997). Personality correlates of the five-factor model for a sample of business owners/managers: Associations with scores on self-monitoring, Type A behavior, locus of control, and subjective well-being. Psychological reports, 80(1), 255-272. https://doi.org/10.2466/pr0.1997.80.1.25510.2466/pr0.1997.80.1.255Abierto DOISearch in Google Scholar

Mudrack, P. E. (1990). Machiavellianism and locus of control: A meta-analytic review. The Journal of Social Psychology, 130(1), 125-126. https://doi.org/10.1080/00224545.1990.992294410.1080/00224545.1990.9922944Abierto DOISearch in Google Scholar

Murphy, P. R. (2012). Attitude, Machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society, 37(4), 242-259. https://doi.org/10.1016/j.aos.2012.04.00210.1016/j.aos.2012.04.002Abierto DOISearch in Google Scholar

Nunnally, J. C. (1978). Psychometric theory (2rd. Ed.). New York: McGraw-HillSearch in Google Scholar

O’Boyle Jr., E. H., Forsyth, D. R., Banks, G., & McDaniel, M. A. (2012). A meta-analysis of the Dark Triad and work outcomes: A social exchange perspective. Journal of Applied Psychology, 97, 557-579. doi: 10.1037/a0025679 https://doi.org/10.1037/a002567910.1037/a0025679https://doi.org/10.1037/a0025679Abierto DOISearch in Google Scholar

Odar, M., Jerman, M., Jamnik, A., & Kavčič, S. (2017). Accountants’ ethical perceptions from several perspectives: evidence from Slovenia. Economic Research-Ekonomska Istraživanja, 30(1), 1785-1803. https://doi.org/10.1080/1331677X.2017.139288510.1080/1331677X.2017.1392885Abierto DOISearch in Google Scholar

O’Leary, C. (2012). Semester-specific ethical instruction for auditing students. Managerial Auditing Journal, 27(6), 598-619. https://doi.org/10.1108/0268690121123641810.1108/02686901211236418Abierto DOISearch in Google Scholar

Olsen, K. J., Dworkis, K. K., & Young, S. M. (2013). CEO narcissism and accounting: A picture of profits. Journal of Management Accounting Research, 26(2), 243-267. https://doi.org/10.2308/jmar-5063810.2308/jmar-50638Abierto DOISearch in Google Scholar

Paulhus, D. L., & Williams, K. M. (2002). The dark triad of personality: Narcissism, Machiavellianism, and psychopathy. Journal of Research in Personality, 36(6), 556-563. https://doi.org/10.1016/S0092-6566(02)00505-610.1016/S0092-6566(02)00505-6Abierto DOISearch in Google Scholar

Presley, T. J., & Abbott, L. J. (2013). AIA submission: CEO overconfidence and the incidence of financial restatement. Advances in Accounting, 29(1), 74-84. https://doi.org/10.1016/j.adiac.2013.03.00710.1016/j.adiac.2013.03.007Abierto DOISearch in Google Scholar

Randall, D. M., & Gibson, A. M. (1990). Methodology in business ethics research: A review and critical assessment. Journal of Business Ethics, 9(6), 457-471. https://doi.org/10.1007/BF0038283810.1007/BF00382838Abierto DOISearch in Google Scholar

Reckers, P., & Samuelson, M. (2016). Toward resolving the debate surrounding slippery slope versus licensing behavior: The importance of individual differences in accounting ethical decision making. Advances in Accounting, 34, 1-16. https://doi.org/10.1016/j.adiac.2016.07.00310.1016/j.adiac.2016.07.003Abierto DOISearch in Google Scholar

Reiss, M. C., & Mitra, K. (1998). The effects of individual difference factors on the acceptability of ethical and unethical workplace behaviors. Journal of Business Ethics, 17, 1581–1593. https://doi.org/10.1023/A:100574240872510.1023/A:1005742408725Abierto DOISearch in Google Scholar

Rotter, J. B. (1966). Generalized expectancies for internal versus external control of reinforcement. Psychological Monographs: General and applied, 80(1), 1. https://doi.org/10.1037/h009297610.1037/h0092976Abierto DOISearch in Google Scholar

Schlenker, B. R. (2008). Integrity and character: Implications of principled and expedient ethical ideologies. Journal of Social and Clinical Psychology, 27(10), 1078-1125. https://doi.org/10.1521/jscp.2008.27.10.107810.1521/jscp.2008.27.10.1078Search in Google Scholar

Schrand, C. M., & Zechman, S. L. (2012). Executive overconfidence and the slippery slope to financial misreporting. Journal of Accounting and Economics, 53(1-2), 311-329. https://doi.org/10.1016/j.jacceco.2011.09.00110.1016/j.jacceco.2011.09.001Abierto DOISearch in Google Scholar

Schwartz, S. H. (1977). Normative influences on altruism. Advances in experimental social psychology, 10, 221-279. https://doi.org/10.1016/S0065-2601(08)60358-510.1016/S0065-2601(08)60358-5Search in Google Scholar

Shafer, W. E., & Wang, Z. (2011). Effects of ethical context and Machiavellianism on attitudes toward earnings management in China. Managerial Auditing Journal, 26(5), 372-392. https://doi.org/10.1108/0268690111112955310.1108/02686901111129553Abierto DOISearch in Google Scholar

Shafer, W. E., Morris, R. E., & Ketchand, A. A. (2001). Effects of personal values on auditors’ ethical decisions. Accounting, Auditing & Accountability Journal, 14(3), 254-277. https://doi.org/10.1108/EUM000000000551710.1108/EUM0000000005517Abierto DOISearch in Google Scholar

Stead, R., & Fekken, G. C. (2014). Agreeableness at the core of the dark triad of personality. Individual Differences Research, 12.Search in Google Scholar

Taggar, S., & Parkinson, J. (2007). Personality tests in accounting research. Journal of Human Resource Costing & Accounting, 11(2), 122-151. https://doi.org/10.1108/1401338071077877610.1108/14013380710778776Abierto DOISearch in Google Scholar

Trevin˜o, L. K., & Youngblood, S. A. (1990). Bad apples in bad barrels: A causal analysis of ethical decision-making behavior. Journal of Applied Psychology, 74, 378 –385. https://doi.org/10.1037/0021-9010.75.4.37810.1037/0021-9010.75.4.378Abierto DOISearch in Google Scholar

Trevino, L. K. (1986). Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review, 11(3), 601-617. https://doi.org/10.5465/amr.1986.430623510.5465/amr.1986.4306235Abierto DOISearch in Google Scholar

Valecha, G. K., & Ostrom, T. M. (1974). An abbreviated measure of internal-external locus of control. Journal of Personality Assessment, 38(4), 369-376. https://doi.org/10.1080/00223891.1974.1011998710.1080/00223891.1974.10119987Abierto DOISearch in Google Scholar

Van der Linden, D., te Nijenhuis, J., & Bakker, A. B. (2010). The general factor of personality: A meta-analysis of Big Five intercorrelations and a criterion-related validity study. Journal of Research in Personality, 44(3), 315-327. https://doi.org/10.1016/j.jrp.2010.03.00310.1016/j.jrp.2010.03.003Abierto DOISearch in Google Scholar

Vinciguerra, B., & O’Reilly-Allen, M. (2004). An examination of factors influencing managers’ and auditors’ assessments of the appropriateness of an accounting treatment and earnings management intentions. American Business Review, 22(1), 78.Search in Google Scholar

Walker, L. J. (1999). The perceived personality of moral exemplars. Journal of Moral Education, 28(2), 145-162. https://doi.org/10.1080/03057249910318810.1080/030572499103188Abierto DOISearch in Google Scholar

Walker, L. J., & Frimer, J. A. (2007). Moral personality of brave and caring exemplars. Journal of Personality and Social Psychology, 93(5), 845. https://doi.org/10.1037/0022-3514.93.5.84510.1037/0022-3514.93.5.845Abierto DOISearch in Google Scholar

Artículos recomendados de Trend MD

Planifique su conferencia remota con Sciendo