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Explaining the Relationships between Facial Attractiveness, Antisocial Behavior, and Moral Justification of Financial Fraud
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R Razizadeh1   , B Banimahd2 , Seid Hossein Hosseini3 , Mehdi Moradzadehfard3 |
1- Ph.D. Student, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
2- Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran , banimahd@iau.ac.ir
3- Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran |
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Abstract: (56 Views) |
Background: Fraud in financial reporting is one of the unethical behaviors in the decision-making process of firms’ managers. Ethicalizing and justifying fraud is a more reprehensible act than committing fraud. Studies show that facial features are an important sign in detecting unethical behaviors in individuals. Therefore, the purpose of this paper is to study the relationships between facial attractiveness of managers, antisocial behavior, and ethicalizing financial fraud.
Method: The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes employees and branch managers of Karafarin Bank. A sample of 486 people was selected from this population. The sampling method is also random. The instrument used to measure variables is questionnaire. Data analysis was performed based on descriptive statistics and structural equations.
Results: The results of this study show that facial attractiveness, measured by the ratio of facial width to height, has a positive and significant relationship with antisocial behavior and moral justification of financial fraud. Evidence also confirms that antisocial behavior has a positive and significant effect on the moral justification of financial fraud.
Conclusion: Unethical behaviors can be identified based on the facial features of individuals. With an increase in the ratio of facial width to height, individuals are more inclined to engage in unethical behaviors.
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| Keywords: Facia Attractiveness, Antisocial Behavior, Moral Justification, Fraud |
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Full-Text [PDF 947 kb]
(47 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2024/12/10 | Accepted: 2025/03/8 | Published: 2025/08/23
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