Investigating the effect of psychological characteristics, self- deception and professional skepticism on ethical perception in choosing the methods of earning management

The present study examines the effects of two psychological, Self-deception and professional skepticism on the ethical evaluation of individuals about various methods of earning management. This research is an applied and descriptive survey. The data gathering tool was a questionnaire and the statistical population of the study was all financial officers and internal auditors working in Golestan University of Medical Sciences and the time of research was cross-sectional in the year 2018. For analysis of data, Pearson correlation and linear and multiple regression analysis and one way analysis of variance were used. The results of the research show that there is a negative and significant relationship between Self-deception and ethical perception of earnings management methods. Therefore, people who have a higher ability to self- deception and justify profligate management methods are less immoral. There is also a positive and significant relationship between professional skepticism and ethical perception of accounting methods. By increasing the amount of professional skepticism, people's perceptions of earnings management methods become more immoral. Also, the results of one-way ANOVA show that there is a significant difference between the viewpoint of women and men about the ethical perception of accounting management methods. Men have higher meanings in the moral perception of earnings management methods than women. This conclusion suggests that men consider abusive methods as more profitable than women.