From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big Five personality traits (Conscientiousness, Agreeableness, Extraversion, Neuroticism, and Openness) on the ethical...

Purpose There has been a call for additional managerial accounting research that examines the effect of non-pecuniary preferences (such as those for honesty and fairness) on managerial reporting decisions. Methodology/approach Drawing from trait theory, agency theory, and psychological contracts...

Personality captures a person's essence. Understanding one's personality helps explain and predict the decisions an individual makes and what a person will do. This chapter focuses on the predominant structural model of personality — the Five-Factor Model — which encapsulates personality...

This paper has three goals. First, it responds to calls for additional research on subgroup differences in situational judgment tests. Second, it expands the cumulative knowledge on the incremental validity of situational judgment tests beyond cognitive ability and personality. Third, it...

Although personality has been one of the most-studied factors in management and decision-making research, this stream of research has generated inconsistent support for the relationship between personality and reliability on heuristics, and therefore biased judgment. The aim of the current study...