Browsing by Author "Usman Kareem ADEBAYO"

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    EMOTIONS AND PERSONALITY TRAITS ON OPPORTUNISTIC BEHAVIOUR OF ACCOUNTANTS IN KWARA STATE
    (DUTSE JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES (DUJEDS), 2021) YUNUS AbdulrasheedBolaji; Fagbemi Temitope OLAMIDE; Olaoye Clement OLATUNJI; Akanmu Alayo TEMITOPE; Abdulrauf DAUD; Usman Kareem ADEBAYO; Hassan Abdul OLALEKAN
    The main purpose of accounting rules is to ensure true and fair financial reporting to the users of accounting information, any desecration of these rules, no matter how important or the purpose or method, is not just a violation of accountants‟ professional norms but is also a violation of multiple universal ethical/moral principles, such as not to lie, not to deceive, always to be honest and truthful. Consequently, the decision whether to engage in accounts manipulation or not, is never just a business dilemma but always and necessarily also an ethical/moral one. Therefore, it can be expected that personality traits, related to individuals‟ ethical decision-making, might be of particular importance for one‟s attitudes toward accounts manipulation behaviour. Thus, this study examined the influence of emotions and personality traits on opportunistic behaviour of accountants in Kwara State, Nigeria. Specifically, the studies evaluate the effect of openness to experience, conscientiousness, extraversion, agreeableness neuroticism on opportunistic behaviour of accountants‟. The non-probability purposive sampling was employed, where only 200 respondents in private sector were chosen. Using ordered logit regression, the results of study showed that the personality traits of accountants are generally associated with reduction in opportunistic behaviour (earnings manipulations/fraud). It was recommended that, managers and employers should make a focus on selection of accountants with personality traits that positively influence job outcomes, so accountants who are more extravert and are more conscientious, will not engage more in opportunism, which will be beneficial for the organizations, counseling programmes should be organized for people (accountants) high on neurotic tendencies to help teach them on how to respond to live stressors and accountants emotion must be taken into consideration for designing and implementing plans to mitigate harmful accounting practices