Explain the perspective of social exchange in the willingnees to Whistleblowing of accounting misconducts in the shadow of dark personality traits of fianacial monitors

Accounting and financial reporting misconducts are deleterious and challenging from various individual and organizational dimensions. To confront them, whistleblowing financial misconducts can be an effective solution in this field. Whistleblowing of misconducts can be considered as an example of honesty, integrity, transparency, ethical, legal, and professional accountability against the types of hidden and visible misconducts to support organizational and public interests. In this regard, the aim of the research is to identify the explanation of social exchange the perspective of willingness to whistleblowing of financial misconducts in the shadow of dark personality traits. In this research, the statistical population from various groups of independent auditors, internal auditors and other persons who participate in monitoring, controling and inspecting the 249 people randomly on 2021. The analysis of the investigated variables in structural equation modeling shows that dark personality traits (Machiavellianism, narcissism psychopathy, sadism and spitefulness) and social exchange have a significant positive effect on the whistleblowing misconducts. Another finding of the research indicates that dark traits have no effect on social exchange. As a result, social exchange does not play a mediating role between dark traits and whistleblowing of misconducts.