Have a personal or library account? Click to login
Impact of Selected Personality Traits on Accountants’ Attitudes Toward Accounts Manipulation: Evidence From Slovenia Cover

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

By: Robert Horvat  
Open Access
|Sep 2018

References

  1. 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.2017.04.002
  2. Alexander, C. S., & Becker, H. J. (1978). The use of vignettes in survey research. Public Opinion Quarterly, 42(1), 93-104. https://doi.org/10.1086/26843210.1086/268432
  3. Babbie, E. (1986). The practice of social research (4th ed.). Belmont, CA: Wadsworth Publishing.
  4. 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/10.1177/10717919060120030310.1177/107179190601200303
  5. 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 – 68
  6. 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/10.1037/0022-3514.75.3.72910.1037/0022-3514.75.3.729
  7. Block, J. (1995). A contrarian view of the five-factor approach to personality description. Psychological bulletin, 117(2), 187. https://doi.org/10.1037/0033-2909.117.2.18710.1037/0033-2909.117.2.187
  8. 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.n14
  9. Bruns Jr, W. J., & Merchant, K. A. (1990). The dangerous morality of managing earnings. Strategic Finance, 72(2), 22.
  10. 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/10.1108/0268690061066143210.1108/02686900610661432
  11. Christie, R., & Geis, F. L. (1970). Studies in Machiavellianism. New York: Academic Press. https://doi.org/10.1016/C2013-0-10497-710.1016/C2013-0-10497-7
  12. 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/a0037245
  13. 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.2005.09.001
  14. 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/S1138741600005497
  15. Costa, P. T., & McCrae, R. R. (1992). NEO PI-R professional manual. Odessa, FL: Psychological Assessment Resources.
  16. 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)0000016010
  17. 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.2012.052173
  18. 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.2410060405
  19. 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/10.1037/0021-9010.93.2.37410.1037/0021-9010.93.2.374
  20. 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.n1.4
  21. 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:1019956821253
  22. 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/BF00872085
  23. 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/10.1177/00187267900430080310.1177/001872679004300803
  24. 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/10.1080/00223980.1987.991549610.1080/00223980.1987.9915496
  25. 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/spc3.12018
  26. 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.v3i7.1702
  27. 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/10.1037/0022-3514.59.6.121610.1037/0022-3514.59.6.1216
  28. Goldberg, L. R. (1992). The development of markers for the big-five factor structure. Psychological Assessment, 4(1), 26. https://doi.org/10.1037/1040-3590.4.1.2610.1037/1040-3590.4.1.26
  29. 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.12176
  30. 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/s10551-016-3368-3
  31. 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/10.1037/0021-9010.63.4.45110.1037/0021-9010.63.4.451
  32. 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/10.1037/0022-3514.63.1.14610.1037/0022-3514.63.1.146
  33. 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.12089
  34. 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.
  35. 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.2005.07.006
  36. 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.12065
  37. 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.
  38. 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/10.1037/0021-9010.83.1.1710.1037/0021-9010.83.1.17
  39. Kung, F. H., & Li Huang, C. (2013). Auditors’ moral philosophies and ethical beliefs. Management Decision, 51(3), 479-500. https://doi.org/10.1108/0025174131130961610.1108/00251741311309616
  40. 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.2004.09.016
  41. Levitt Jr, A. (1998). The numbers game. The CPA Journal, 68(12), 14.
  42. 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-51276
  43. 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.1243
  44. McCrae, R. R., & Costa, P. T. (1989). The NEO-PI/NEO-FFI manual supplement. Odessa, FL: Psychological Assessment Resources. Google Scholar.
  45. 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/beq20102014
  46. 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.2008.06.015
  47. 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)90013-2
  48. 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/pr0.1997.80.1.255
  49. 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/10.1080/00224545.1990.992294410.1080/00224545.1990.9922944
  50. 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.2012.04.002
  51. Nunnally, J. C. (1978). Psychometric theory (2rd. Ed.). New York: McGraw-Hill
  52. 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/a0025679
  53. 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.2017.1392885
  54. O’Leary, C. (2012). Semester-specific ethical instruction for auditing students. Managerial Auditing Journal, 27(6), 598-619. https://doi.org/10.1108/0268690121123641810.1108/02686901211236418
  55. 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-50638
  56. 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)00505-6
  57. 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.2013.03.007
  58. 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/BF00382838
  59. 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.2016.07.003
  60. 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:1005742408725
  61. 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/h0092976
  62. 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.2008.27.10.1078
  63. 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.2011.09.001
  64. 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)60358-5
  65. 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/10.1108/0268690111112955310.1108/02686901111129553
  66. 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/EUM0000000005517
  67. Stead, R., & Fekken, G. C. (2014). Agreeableness at the core of the dark triad of personality. Individual Differences Research, 12.
  68. Taggar, S., & Parkinson, J. (2007). Personality tests in accounting research. Journal of Human Resource Costing & Accounting, 11(2), 122-151. https://doi.org/10.1108/1401338071077877610.1108/14013380710778776
  69. 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/10.1037/0021-9010.75.4.37810.1037/0021-9010.75.4.378
  70. 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.1986.4306235
  71. 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/10.1080/00223891.1974.1011998710.1080/00223891.1974.10119987
  72. 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.2010.03.003
  73. 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.
  74. Walker, L. J. (1999). The perceived personality of moral exemplars. Journal of Moral Education, 28(2), 145-162. https://doi.org/10.1080/03057249910318810.1080/030572499103188
  75. 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/10.1037/0022-3514.93.5.84510.1037/0022-3514.93.5.845
DOI: https://doi.org/10.2478/ngoe-2018-0015 | Journal eISSN: 2385-8052 | Journal ISSN: 0547-3101
Language: English
Page range: 23 - 35
Submitted on: Jun 1, 2018
Accepted on: Aug 1, 2018
Published on: Sep 25, 2018
Published by: University of Maribor
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2018 Robert Horvat, published by University of Maribor
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.