Volume 1, Issue 4 (2-2020)                   Int. J. Ethics Soc 2020, 1(4): 14-20 | Back to browse issues page

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Asadiyan Owghani A, Hajiha Z, Royaee R, Vakilifard H. Investigating the Impact of Ethical Ideology and the Threat ‎of Self-Interest on Ethical Decision-Making of Auditors. Int. J. Ethics Soc 2020; 1 (4) : 3
URL: http://ijethics.com/article-1-51-en.html
Investigating the Impact of Ethical Ideology and the Threat ‎of Self-Interest on Ethical Decision-Making of Auditors
Asghar Asadiyan Owghani1 , Zohreh Hajiha * 2, Ramazanali Royaee3 , Hamidreza Vakilifard3
1- Dept. of Accounting, Sarab Branch, Islamic Azad University, Sarab, Iran
2- Dept. of Accounting, Faculty of Humanities, Islamic ‎Azad University, Science and Research Branch, Tehran, Iran , hajiha@iauet.ac.ir
3- Dept. of Accounting, Faculty of Humanities, Islamic ‎Azad University, Science and Research Branch, Tehran, Iran
Abstract:   (2477 Views) 
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.‎
Article number: 3
Keywords: Ideal ethical ideology, Relativistic ethical ‎ideology, Threat of self-interest
Full-Text [PDF 913 kb]   (1423 Downloads)    
Type of Study: Research | Subject: Special
Received: 2019/08/31 | Accepted: 2019/11/23 | Published: 2020/03/8
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