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The Impact of Moral Philosophy and Personal Values on the Ethical Beliefs of Auditors
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Sayed Ali Aleali1   , Dariush Foroghi * 2, Hadi Amiri2 |
1- Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran.
2- Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran. |
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Abstract: (2705 Views) |
Crystallization of contradictory behaviors of auditors despite the existence of laws and regulations, the same and similar codes of professional conduct can be indicative of the impact of factors other than regulatory laws and regulations in auditors' decisions. The objective of this paper is to investigate the impact of personal values and moral philosophy on the ethical beliefs of auditors. The statistical population of the research is the members of the community of certified accountants and professional employees working in the auditing institutes of Iran in 2022, and due to the nature of the research, Cochran's sampling method was used to calculate the sample size. In this research, the number of 260 questionnaires among the auditors working in the audit organization and audit institutions member of the Certified Public Accountants Society of Iran was randomly distributed and the data extracted from them were analyzed using the structural equation approach and Lisrel software. The results show that personal values and moral philosophy impact auditors' ethical beliefs in such a way that conservation personal characteristics have more intolerant than open to change personal characteristics and self-enhancement personal characteristics have more tolerance than auditors' self-transcendental personal characteristics. in condemning the unethical behavior of the owners, and the moral philosophy of idealism has a positive effect and the moral philosophy of relativism has a negative effect on the ethical beliefs of auditors to condemn the unethical behavior of the owners.
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Article number: 5 |
| Keywords: Ethical beliefs, Personal values, Moral philosophy |
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Full-Text [PDF 663 kb]
(107 Downloads)
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Type of Study: Research |
Subject:
Special
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