Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment

Following the various dimensions of personality and their impacts on the various parts of the organization, and the emergence of conflict, is formed the main issue of this article. In this regard, the dark structures of personality are as a focal point and their direct relationship with the auditor's performance of  fraud risk and also relationship through the mediation of perceived conflict  has  been researched among 283 members of the Society of Certified Public Accountants and the Private Auditing Institute. Jones and Paulhus Questionnaire (2014) was used to examine the dark personality triangles, Jane Questionnaire(1995) was used to assess the conflict, and Elizabeth and Robert Questionnaire(2005) was used to assess the fraud risk. Also, in order to statistically analyze the data have been used the Structural Equation Model (SEM) and the Smart PLS-3 software. Studies have shown that the characteristics of the Machiavellianism and Narcissism affect on the risk assessment of fraud, but the Psychopathy does not affect on the performance of the auditor. In addition, the auditor's Machiavellianism and Narcissism personality traits do not affect the fraud risk assessment due to perceived conflict, but through conflict mediation, the Psychopathy dark factor affects the auditor's performance of the fraud risk assessment.The results showed that the dark triangle of auditors' personality in performing activities related to the fraud risk assessment directly and also through the mediation of perceived conflict has different results. In the other word, Narcissism has been a negative impact on the auditor's performance in assessing fraud risk, but Psychopathy and Machiavellianism have been impact on the auditor's performance in assessing fraud risk. However, these result have been changed by the mediation of the perceived conflict. It means that Narcissism character has a significant effect on fraud risk assessment, but Psychopathy and Machiavellianism have  not been impact on the auditor's performance in assessing fraud risk.