Identifying and analyzing of effective structures influencing fraudulent behavior and whistleblowing of financial misconducts

The purpose of the research is to identify and analyze effective and reciprocal key structures in the willingness to fraudulent behaviors and whistleblowing of wrongdoings from a interdisciplinary point of view. For the fact that this kind of behavior puts all of us in front of various challenges. The data needed for the research was collected through field and documentary studies. Experts' point of view was used for the field investigation of the subject. The statistical population was selected by purposive/ targeted sampling and the analysis of the collected data was also done by the method of structural analysis and by MicMac software in 2021. The data analysis shows that in 85% of the cases, the variables were influential on each other. Also, the variables of social exchange, social trust and whistleblowing of wrongdoings were ranked first to third in the direct effects ranking method. Another finding detects that the spitefulness variable as an effective variable was placed as a an effective variable, the variables of social exchange, social trust, sadism, narcissism and whistleblowing of wrongdoings were placed as the risk (strategic area), the variable of dark traits and fraudulent behavior were placed as the independent variables, and the variables of psychopathy and Machiavellianism were placed in the impressible area. The finding provides a deep insight to understand the effective structures in the willingness to fraudulent behavior and whistleblowing of wrongdoings for accountants, auditors, shareholders, governing bodies, regulatory systems, standard setters and mental health.