The Influence of Behavioral Dimensions on the Propensity of Accountants to Commit Accounting Fraud: A Psychological Perspective

Abstract

This research examines how personality traits affect accounting fraud. Add an essential fraud risk signal to audit plans to improve internal audit. The Grandiose Narcissism Scale (GNS) was used to measure narcissistic personality traits and identify their sub-dimensions (authority, superiority, self-sufficiency, vanity, love of appearance, entitlement, exploit Psychopathy Checklist-Revised (PCL-R) components included lack of empathy, manipulation, impulsivity, and impulsivity. The questionnaire collected data for analysis. A random sample of public and private sector accountants and auditors in Najaf Governorate investigated the hypotheses. Out of 185 questionnaires distributed, 168) were valid for analysis, and SPSS was utilized for statistical treatments. The model was validated and many conclusions were drawn, the most important of which was that personality traits and their subdimensions are positively, strongly, and statistically significantly correlated with accounting fraud. Narcissism, Machiavellianism, and psychopathy risk were also agreed upon. Therefore, those interested in auditing and accounting should develop some auditing procedures and issue more instructions about the personal characteristics of executives and people with financial receivables due to their danger to the organization, its assets, and its employees. In addition, audit procedures must assess the success of risk management programs and whether they have been implemented in all departments of the organization, and use cases of exceeding these plans as feedback to identify points that helped circumvent internal controls and pass suspicious financial corruption transactions. The research found that robust behavioral and personal audit and control systems are needed for persons with financial receivables and authority. It should also recognize outstanding personnel and promote professional and workplace ethics, provided that such practices and ethics are reflected in those departments first. diminishing individual advantages and inequalities. In addition to professional expertise, power grants should include honesty, integrity, dedication, and corruption resistance.