Title of article
Investigating the Impact of Ethical Ideology and the Threat of Self-Interest on Ethical Decision-Making of Auditors
Author/Authors
Asadiyan Owghani ، Asghar Dept. of Accounting - Islamic Azad University, Sarab Branch , Hajiha ، Zohreh Dept. of Accounting - Faculty of Humanities - Islamic Azad University, Tehran Science and Research Branch , Royaee ، Ramazanali Dept. of Accounting - Faculty of Humanities - Islamic Azad University, Tehran Science and Research Branch , Vakilifard ، Hamidreza Dept. of Accounting - Faculty of Humanities - Islamic Azad University, Tehran Science and Research Branch
From page
14
To page
20
Abstract
Background: Ethical ideology as an individual factor and the threat of self-interest as an environmental factor can affect the ethical conduct of the individual. Therefore, the purpose of this study was to examine the impact of ethical ideology and the threat of self-interest on the ethical decision-making process of auditors. Method: This is a quasi-experimental study. The statistical population includes auditors who working in the private sector audit firms and statistical sample include 186 members of the community. Data were collected through a questionnaire and analyzed using structural equation model. Results: Findings show that idealist ethical ideology and the threat of self-interest have a direct and significant impact on the ethical decision-making process of auditors. But the relative ethical ideology has an indirect impact on the ethical decision-making process of auditors. Conclusion: The results of this research show the impact of ethical ideology and the threat of self-interest in the ethical decision-making skills of auditors. Therefore, it is imperative that audit firms provide ethical training courses to inform auditors of ethical issues.
Keywords
Ideal ethical ideology , Threat of self , interest
Journal title
International Journal of Ethics and Society
Journal title
International Journal of Ethics and Society
Record number
2753333
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