The Impact Of Dark Traits Of Narcissistic Personality And On The Accounting Fraud

Abstract

This research aims to shed light on the narcissistic personality traits and the seriousness of their behaviors and the inclusion of abnormal traits within  the risk indicators in the control and  internal audit systems. And try to add control procedures that enhance the role of the internal auditor in the early detection of fraud indicators related to the psychological motives of accountants and financial custody employees to know  their future tendencies to fraud or collusion to fraud. The research was concerned with two independent variables    represented  The narcissistic personality and its seven dimensions (authority, vanity, love of appearance, self-sufficiency, superiority, merit,  exploitation)  The dependent variable is accounting fraud and its dimensions such as (opportunity, justification, pressure or motivation) and the questionnaire was used as ameans of collecting study data. A group of accountants and external auditors from Najaf province  were selected As a random sample  of the research  and answered the questionnaire designed with two axes, the first to measure the narcissistic personality by (20) questions divided into seven dimensions and the second axis accounting fraud and was (17) questions divided into three dimensions, and represent the study population in the offices of auditors and some companies within Najaf Governorate.   The study used the statistical package program (SPSS) to analyze the data and the most prominent results reached by the researcher were. The narcissistic traits have an impact on making unethical decisions that increase the likelihood of  fraud, as the study concluded that there is a significant effect of all narcissistic traits on the tendency to fraud.