personality traits

Tax fraud is the legal minimization of tax liability through appropriate financial planning techniques, which often involve techniques, accounting methods, and fraudulent transactions, and pursue little or no purpose other than creating a tax advantage. There is no doubt that tax fraud is a legal way to reduce the amount of tax, and individuals with different personality traits can take dissimilar procedures to reduce the amount of tax. In this study, the impact of personality traits on tax fraud concerning gender (male and female) and type of firm (listed and non-listed) is investigated. The statistical population of the study includes all financial managers of listed and non-listed firms in 2020 who are not exempt from taxes. Information about personality traits was collected through a questionnaire and SPSS software version 21 was used to test the hypotheses. The results suggest that the personality traits of neuroticism, extraversion, flexibility (openness to experience), and agreement have a positive and significant effect on tax fraud. In contrast, the personality trait of conscientiousness has a negative effect on tax fraud. This effect was also observed in both male and female financial managers. The results also indicate that the effect of personality traits of neuroticism, extraversion, and agreement on tax fraud in the managers of listed firms is positive and the effect of personality traits of flexibility (openness to experience) and conscientious is negative on tax fraud, but the effect of personality trait of neuroticism is negative and the effect of flexibility (openness to experience) on tax fraud in listed firms is not statistically significant. In non-stock firms, personality traits of neuroticism, extraversion, flexibility (openness to experience), and agreement have a positive and significant effect on tax fraud, and the personality trait of conscientiousness has a negative effect on tax fraud.

Objective: The present study aimed to predict attitudes toward marital infidelity in couples based on attachment styles and personality traits with the mediation of coping strategies (gender comparison). Methods: The research method was correlational and used structural equation modeling. The statistical population included all married women and men aged 25 to 45 in Tehran. A sample of 420 individuals, comprising 210 women and 210 men, was selected through convenience sampling. Research data were collected using the Whately Marital Infidelity Attitude Questionnaire (2006), the Collins and Read Attachment Styles Questionnaire (1994), the Cattell 16 Personality Factor Test (1973), and the Lazarus-Folkman Coping Strategies Questionnaire (1988). Relationships between variables were assessed using Pearson's correlation test, and the research model was evaluated using the Partial Least Squares (PLS) structural equation modeling technique. The mediation role was also assessed using the bootstrapping method in Smart PLS software. Data analysis was performed using SPSS version 27 and Smart PLS version 3. Findings: The research findings indicated that in the female sample, risk-taking as a personality trait could predict marital infidelity (p < .05). In the male sample, the conscientiousness personality trait directly predicted marital infidelity, while insecure attachment predicted marital infidelity both directly and indirectly through the avoidant-escape coping style (p < .05). Conclusion: The results showed that insecure attachment influences the tendency toward marital infidelity in the male group. Additionally, the conscientiousness factor influences the tendency toward marital infidelity in the male group, and the avoidance and escape strategies influence the tendency toward marital infidelity in the male group. The results also demonstrated that secure attachment negatively impacts the problem-solving coping strategy in the female group. Secure attachment negatively impacts the avoidant-escape strategy in the female group but positively impacts it in the male group. Insecure attachment positively impacts the avoidant-escape strategy in both the female and male groups. The conscientiousness factor positively impacts the problem-solving coping strategy in the female group. Moreover, sociability positively impacts the avoidant-escape strategy in the male group, while emotional stability negatively impacts the avoidant-escape strategy in the overall and male groups. Risk-taking negatively impacts the avoidant-escape strategy in the overall and male groups. These results showed no relationship between insecure attachment and the tendency toward marital infidelity in women.