Machiavellianism, Moral Orientation, Social Desirability Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants

Triki, Anis; Cook, Gail Lynn; Bay, Darlene

doi:10.1007/s10551-015-2826-7

Cited by 20 publications

(11 citation statements)

References 64 publications

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“…This study will contribute to the development of the literature, given the small number of studies in this area in Portugal. On the other hand, although several studies have investigated how some accountants' personality traits interact with other variables (Triki et al, 2017), we have not identified studies at the international level that assess the effect of the individual characteristics of certified accountants on the need to mitigate AEMP.…”

Section: Discussionmentioning

confidence: 99%

“…People are different from each other, however, some behaviors are identical in different people. People According to Triki et al (2017), understanding the individual traits of accountants is important when these characteristics can influence professional behavior or the ability to work with members of the business community. Nogueira and Fari (2007) found that personality traits (related to the way of being, thinking, acting, among others) influence the choices/perceptions of professionals in any area of activity.…”

Section: Rq6 What Corporate Governance Mechanisms Can Mitigate Aemp?mentioning

confidence: 99%

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Practices and mechanisms to mitigate the negative effects of accountingbased earnings management: An empirical study from the professionals’ perspective

Monteiro¹,

Accounting²

2021

Int. j. adv. appl. sci.

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Accounting conservatism and Accounting-based Earnings Management Practices (AEMP) introduce bias in financial information (FI), thereby influencing stakeholder behavior in the decision-making process. This study aims to analyze, from the certified accountants’ perspective, the AEMP in Portugal. Specifically, it analyses (1) the development of the AEMP and its impact on FI reporting, (2) the main hampered on its implementation, and (3) the need for the instruments and corporate governance mechanisms to mitigate the AEMP. Besides this research analyses (4) the relationship between the certified accountant’s characteristics (gender, age, professional experience, educational qualifications, and training area. To achieve the proposed objectives, we have used a quantitative methodological approach with a survey questionnaire, conducting an empirical study based on a sample of certified accountants. Based on a sample of 159 certified accountants, the results found that the majority of respondents indicate that Portuguese companies develop AEMP and that these practices have a negative and significant impact on the quality of financial statements (FS). Moreover, most certified accountants point out that is important to adopt measures that will prevent the abuse of AEMP and the main instruments for this are the establishments of more precise and concrete accounting standards and the application of the sanctions. The results also indicate that the audit committee and efficient internal control are corporate governance mechanisms AEMP able of mitigating the effects of the AEMP. Finally, the individual characteristics of certified accountants, such as professional experience, educational qualifications, and training area, significantly influence their perception of the need to mitigate the AEMP. This study presents relevant contributions to theory and practice. First, it develops the literature that evaluates AEMP, particularly in Portugal, where studies are scarce. Second, this study is original because it considers the relationship characteristics of accounting and AEMP professionals. Third, it allows entities that operate in accounting standardization and for accountants and FI users to have a more in-depth knowledge of the AEMP’s instruments and mechanisms.

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Section: Discussionmentioning

confidence: 99%

Section: Rq6 What Corporate Governance Mechanisms Can Mitigate Aemp?mentioning

confidence: 99%

Practices and mechanisms to mitigate the negative effects of accountingbased earnings management: An empirical study from the professionals’ perspective

Monteiro¹,

Accounting²

2021

Int. j. adv. appl. sci.

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“…Menurut Triki, Cook, & Bay (2015) individu dengan tingkat Mach rendah dianggap lebih jujur dan peduli, mereka juga lebih terbuka terhadap masalah orang lain. Sehingga akan lebih mungkin melakukan tindakan whistleblowing.…”

Section: Pendahuluanunclassified

Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi

Yahya

Damayanti

2021

Study of Accounting

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Whistleblowing is an implementing regulation by employees regarding information that is believed to violate the law, practice or professional statement, or related to procedural errors, violations, authority, or endangering the public and work safety. The purpose of this research to examine the effect of machiavellian nature, professional commitment, and seriousness of the offense to the whistleblowing intention of tax employee with moderated by retaliation variables. This research was conducted on tax employees who work at Pratama Tax Office in South Jakarta region and Bekasi with 95 respondents. The data processing methods used by researcher are the multiple regression and moderate regression analysis. The results of this research showed that machiavellian nature, commitment professional and seriousness of the offense has significant effect toward the whistleblowing intention both partially and simultaneously. Furthermore, retaliation can’t be a moderating for machiavellian nature and commitment professional toward the whistleblowing intention. But the retaliation can be a moderating for seriousness of the offense toward the whistleblowing intention.

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“…As alluded to previously, researchers regularly develop hypotheses that suggest dubious ethics among high relativists motivated by self‐interest. These are often based on assumptions, for example, that “relativism is associated with less ethical decision making” (Triki, Cook, & Bay, , p. 625) and low self‐control (Arli & Leo, , Hypothesis 2), that “egocentricity” (Huang & Tsai, , p. 803), and “solipsism” (Aguirre et al, , p. 123) characterize relativistic individuals, that adherents to relativistic approaches “easily ignore socially expected conduct” such as helping others (Chuang & Chiu, , p. 52), “espouse a moral philosophy based on personal whims or the expediency of the moment” (Kung & Huang, , p. 484), and “have no strong constraints against engaging in deviance” (Hastings & Finegan, , p. 692).…”

Section: Assumptions Of Questionable Ethics In Relativismmentioning

confidence: 99%

A relativistic approach to moral judgment in individuals: Review and reinterpretation

Mudrack

Mason

2020

Business Ethics: A Eur Rev

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In Ethics Position Theory, relativism is the degree to which people believe that universal moral rules should not always be applied unwaveringly. Researchers often predict that highly relativistic individuals are characterized by questionable ethics given their ostensible self‐interested “anything goes” approach. Corroborating evidence for such predictions, however, remains elusive. This paper suggested that high relativists are perhaps not unethical, and reviewed four decades of relevant literature in order to clarify the meaning and implications of the relativism construct. The portrait of relativism that emerged is often contrary to prevalent expectations. Relativistic individuals seem tolerant of ambiguity, open to experience, non‐authoritarian, accepting of others with different backgrounds and lifestyles, and troubled by injustice. No persuasive evidence of questionable ethics is available. These findings have profound implications for managerial practice and suggest that highly relativistic employees may be among the most valuable. Future research grounded in an understanding of what relativism is rather than what it should be has the potential to allow a deeper understanding of this important construct to emerge. We also explore possible reasons why an inaccurate narrative about relativistic orientations may have emerged and persisted among both researchers and people generally.

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Machiavellianism, Moral Orientation, Social Desirability Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants

Cited by 20 publications

References 64 publications

Practices and mechanisms to mitigate the negative effects of accountingbased earnings management: An empirical study from the professionals’ perspective

Practices and mechanisms to mitigate the negative effects of accountingbased earnings management: An empirical study from the professionals’ perspective

Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi

A relativistic approach to moral judgment in individuals: Review and reinterpretation

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