stdClass Object ( [id] => 8486 [paper_index] => EW201701-01-001464 [title] => IMPACT OF PERSONALITY ON ETHICAL CONDUCT OF ACCOUNTING PROFESSIONALS [description] =>
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[author] => Dr. Nilmani Tripathi [googlescholar] => https://scholar.google.co.in/citations?view_op=view_citation&hl=en&user=KeqZGcIAAAAJ&imq=EPRA+International+Journal+of+Economic+and+Business+Review&citation_for_view=KeqZGcIAAAAJ:5awf1xo2G04C [doi] => [year] => 2017 [month] => January [volume] => 5 [issue] => 1 [file] => eprapub/EW201701-01-001464.pdf [abstract] =>

Over the last few decades there is great debate over the ethical conduct of directors of the company, auditors and managers, especially in the corporate world. Harshad Mehta scam, satyam scam, Sarda group financial scandal all are the results of unethical practice of corporate professionals. This paper is mainly concern with the analysis of personality of young accounting professionals like CA, CS and MBA and the ethical conduct practiced by them. The study tries to establish relationship between personality and the ethical conduct practiced by these professionals. Further study tries to find out association between ethical papers and ethical conduct of the professionals. The study shows that there is negative correlation between extraversion personality and the ethical conduct. Furthermore, it shows that it is the profession which defines conduct as ethical or non-ethical. However, the professionals who studied ethics in their curriculum are more professional and ethical in their conduct.

KEY WORDS: Big five personality traits, ethics, extraversion

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