Background: In discovering instances of fraud in financial statements, in general, the main focus is on the CEO and his role in committing fraud. While these cheating usually involves collaboration between followers and malicious managers. Therefore, the purpose of this research is to investigate the role of personality traits of followers including proactivity and a kind of narcissism called self-sacrificing self-enhancement (SSSE) in the tendency to agree with the followers of the unethical request of the company's leaders, In the process of fraud, it was investigated.
Method: This research is semi-experimental survey. The statistical population of this study is Ph.D. students of all universities of Tehran in 2017. The sample size was 79 with a random sampling method and the data gathering tool was a questionnaire. For data analysis, multiple regression analysis was used.
Results: The results show that there is a positive and significant correlation between kind of narcissism called self-sacrificing self enhancement and fraud index (agreeing to fraudulent) requirements on accounting. There was also a negative and significant relationship between proactivity and accounting fraud index. But, based on the research findings, no significant relationship was found between the narcissism interaction and the proactivity with the index of accounting fraud.
Conclusion: Individual characteristics of subordinates are effective in controlling the pressure of leaders on accounting fraud. Therefore, corporate executives can prevent many corporate financial violations by identifying a personality type and reinforcing positive personality.