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The role of NEO big five-factor personality in ethical consistent and licensing behavior in accounting and auditing profession (Case study of Supreme audit court of Iran auditors)
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Jalal Azarberahman   , Hashem Nikoomaram * , Ramazanali Royaee , Ahmad Yaghoobnezhad |
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Abstract: (1334 Views) |
| Consistent behavior is a behavior in which doing small unethical acts leads their actors to engage in more egregious behaviors over time that is they consistent with the unethical behaviors. This behavior leading accountants to larger fraudulent financial reports and pushing auditors to ignore more professional ethics. On the other hand, unethical behavior for the first time in some pepole can create an internal incentive to curtail or end it that is called licensing behavior. The purpose of this study is to examine the role of personality traits in the incidence of licensing and consistent behavior .The method of this quasi-experimental, applied and cross-sectional study was conducted in 1397 in two separate studies .In the first study the statistical population is the accounting students at the Faculty of Economics and Management of Tehran Research Science with a sample of 242 people and in the second study is the technical auditors of Supreme Audit Court of Iran with a statistical sample of 217 people. The research data were collected through a questionnaire and analyzed by simultaneous and step-by-step Discriminant analysis with SPSS software. Individual attributes play an important role in reveal consistent and licensing behavior .Of the NEO big five-factor personality, high level of conscientiousness and low levels of neuroticism can lead to licensing behavior |
Article number: 4 |
| Keywords: NEO Big Five-Factor Personality, Conscientiousness, Neuroticism, Licensing Behavior, Consistent Behavior. |
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Full-Text [PDF 468 kb]
(543 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/11/3 | Accepted: 2020/11/16 | Published: 2022/05/31
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