رمضانعلی رؤیایی

Introduction: The existence of moral behavior in the auditing profession is of special importance. Moral identity is defined as a person's commitment to perform ethical behaviors, which can be influenced by many individual factors. Personality is one of these factors. In this regard, this research was conducted with the aim of investigating the relationship between Machiavellianism and auditors' moral identity, considering the role of gender. Material and Methods: This is an applied research and of a descriptive-correlation type. Statistical population of the study consists of auditors working in private audit institutions. The statistical sample includes 228 people who were selected using the available sampling method. The research variables were measured using standard questionnaires, and finally, multivariate regression was used to analyze the collected data. Results: The results of data analysis showed that Machiavellianism has a negative and significant effect on auditors' moral identity. This effect is more intense for women auditors than men. Conclusion: The results of this research can help to know the individual factors affecting the moral identity of auditors, in addition to the development of behavioral accounting literature, it can provide useful information to the legislators and policymakers of the profession and finally increase the motivation of ethical behavior of auditors

Introduction: Managers' narcissism as one of the most important personality dimensions can affect the decisions and behaviors of managers. The purpose of this study is to predict organizational ethics and justice based on managers' narcissism according to the behaviorist approach. Material and Methods: Based on the purpose of the research, this is an applied research. The method of this research is descriptive-correlational. The statistical population of the present study is the managers and employees of all companies under the National Pension Fund. Using Morgan table and simple random method, 384 people were selected as the final sample of the study. In order to measure the narcissism of managers, organizational justice and organizational ethics, the standard questionnaires of Ames narcissistic personality (2006), Niehoff and Moorman questionnaire (1993) and the questionnaire of Chyekoh et al. (2004) were used, respectively. In order to evaluate the validity, the construct validity method was used and also the reliability of the research tool was evaluated through Cronbach's alpha coefficient. Analytical methods using SPSS software were used to analyze the research hypotheses. Results: The results showed that managers' narcissism has a negative and significant relationship with organizational ethics and justice. Conclusion: With increasing narcissism in managers, organizational ethics and justice decreases significantly. The tendency to self-grandiose makes power and management an attractive occupation for the narcissist, and this leads to the break of ethics and justice in order to obtain and maintain this position.