The Effect of Auditor's Feature Machiavellian behavior on Their Whistle Blowing

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 auditor's whistle blowing that can be used to plan for the development of professional ethics rules