The Effect of Self-efficacy، Locus of Control, and Dark Personality Traits an Opportunistic Earnings Management

Article Type:
Research/Original Article (دارای رتبه معتبر)

managers' ethical and immoral behaviors are influenced by their beliefs and personality traits . Present study aims at investigating the role of self efficacy, Locus of control, and the personality traits on opportunistic Earnings management. The statistical population of the present study includes the accountants and financial managers of companies listed on the Tehran Stock Exchange in 2009, of which 352 were selected as the final sample by random samplingobtain data were analyzed using Smart PLS3 software and Structural Equation Modeling . the results of statistical analysis showed that dark personality traits( Narcissism ,Machiavellianism, Psychopathy ,and Sadism) have a positive and significant effect on opportunistic Earnings management. While, cognitive characteristics of self-efficacy and Locus of control have no significant effect on opportunistic earnings management. Research findings also showed that self efficacy has significant negative effect on personality traits including Machiavellianism, Psychopathy and Sadism, and Locus of control has a significant negative effect on personality traits including Narcissism ,Psychopathy, and Sadism. The results of this study confirmrd that cognitive characteristics are among the factors influencing dark personality traits. dark personality traits in turn are among behavioral factors which influence opportunistic Earnings management. Therefore, by understanding and recognizing the psychological components that affect the performance of managers and especially the fraudulent behavior of managers, it is possible to help advance preventive measures in this area.

Iranian Management Accounting Association, Volume:12 Issue: 45, 2023
287 to 300  
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