Volume 1, Issue 4 (2-2020)                   IJES 2020, 1(4): 20-14 | Back to browse issues page

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islamic azad university
Abstract:   (1203 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.‎
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Type of Study: Research | Subject: Special
Received: 2019/07/1 | Accepted: 2020/03/8 | Published: 2020/03/8

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