محمد مؤمن پور

Background: Reporting delinquency as an important and effective moral behavior can be influenced by the moral values ​​that govern the organization and personality traits of individuals. Therefore, given the importance of the role of reporting in identifying and preventing organizational delinquency, it is necessary to gain a better understanding of the factors that affect it. The purpose of this study is to investigate the effect of self-control and social desirability on the ethical reporting of banking delinquency of bank employees, with emphasis on demographic characteristics. Method: This descriptive-survey study was conducted and its sample size consisted of 306 employees of public and private bank branches. The research variables were measured using standard questionnaires and finally structural equations, confirmatory factor analysis method and PLS software were used to analyze the data and test the hypotheses. Results: The findings indicate that the effect of self-control and social desirability on the ethical reporting of banking delinquency is confirmed. Social desirability also affects the relationship between self-control and ethical reporting of banking delinquency. On the other hand, work experience, type of job position and gender of employees have a direct impact on the ethical reporting of banking delinquency. Conclusion: The results of the study show that people with higher self-control, seek more social desirability and are more inclined to report delinquency. It also seems that bank employees, in proportion to job promotion and increasing work experience, better understand the value of reporting delinquency and with a greater sense of commitment, try to identify and report violations in order to improve the position of the bank. Therefore, by formulating ethical guidelines, incentive policies and accountability, positive personality traits (self-control and social desirability) and inherent reporting motivations of bank employees can be strengthened. Article number: 37