Examination of the Role of Machiavellianism and Whistleblowing in Earnings Management (Case Study of Iran's Electric Power Distribution Companies)

Authors

    Saeideh Rezaei Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
    Arefeh Mohaghegh * Assistant Prof, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran Mohaghegh.arefeh@gmail.com
    Arezoo Khosravani Assistant Prof, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
    Karamatullah Heydari Rostami Assistant Prof, Department of Management, Faculty of Administration and Economics, Arak University, Arak, Iran.
https://doi.org/10.61838/kman.ijimob.4.2.20

Keywords:

Earnings management, Machiavellianism, whistleblowing, Iran's electric power distribution companies

Abstract

Objective: This study investigates the role of Machiavellianism and whistleblowing in earnings management within Iran's electric power distribution companies.

Methodology: To achieve this objective, four main hypotheses were proposed. Data from 21 electric power distribution companies in Iran were selected to test these hypotheses. Using a cluster random sampling method, 320 questionnaires were distributed, and 297 were collected. The Delphi method was used to examine the Machiavellianism variable. Subsequently, each hypothesis involving the Machiavellianism variable was divided into four sub-hypotheses. Structural equation modeling and PLS software were utilized to examine the relationships between variables.

Findings: The research results confirmed the relationship between Machiavellianism and earnings management, indicating a significant negative relationship between whistleblowing and earnings management, as well as a significant negative relationship between whistleblowing and Machiavellianism.

Conclusion: Based on the research findings, it can be concluded that the presence of a whistleblowing system can partially mitigate the effects of Machiavellian individuals within an organization and prevent earnings management.

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Published

2024-04-01

How to Cite

Rezaei, S. ., Mohaghegh, A. ., Khosravani, A. ., & Heydari Rostami, K. . (2024). Examination of the Role of Machiavellianism and Whistleblowing in Earnings Management (Case Study of Iran’s Electric Power Distribution Companies). International Journal of Innovation Management and Organizational Behavior (IJIMOB), 4(2), 171-179. https://doi.org/10.61838/kman.ijimob.4.2.20