en عمومى General Original Article <div style="text-align: justify;"><span style="font-family:Times New Roman;"><span style="font-size:11pt"><span style="line-height:107%"><b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times="">Introduction:</span></span></span></b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times=""> The existence of moral behavior in the auditing profession is of special importance. Moral identity is defined as a person&#39;s commitment to perform ethical behaviors, which can be influenced by many individual factors. Personality is one of these factors. In this regard, this research was conducted with the aim of investigating the relationship between Machiavellianism and auditors&#39; moral identity, considering the role of gender.</span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:107%"><b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times="">Material and Methods:</span></span></span></b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times=""> This is an applied research and of a descriptive-correlation type. Statistical population of the study consists of auditors working in private audit institutions. The statistical sample includes 228 people who were selected using the available sampling method. The research variables were measured using standard questionnaires, and finally, multivariate regression was used to analyze the collected data.</span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:107%"><b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times="">Results:</span></span></span></b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times=""> The results of data analysis showed that Machiavellianism has a negative and significant effect on auditors&#39; moral identity. This effect is more intense for women auditors than men.</span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:107%"><b><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times="">Conclusion:</span></span></span></b> <span lang="EN" style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times="">The results of this research can help to know the individual factors affecting the moral identity of auditors, in addition to the development of behavioral accounting literature, it can provide useful information to the legislators and policymakers of the profession and finally increase the motivation of ethical behavior of auditors</span></span></span><span style="font-size:12.0pt"><span style="line-height:107%"><span new="" roman="" times="">.</span></span></span></span></span><br> &nbsp;</span></div> Moral identity, Machiavellianism, Gender 43 49 http://ijethics.com/browse.php?a_code=A-10-142-3&slc_lang=en&sid=1 Seyyed Mohammad Bagherabadi 10031947532846002069 10031947532846002069 Yes Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran Bahman Banimahd dr.banimahd@gmail.com 10031947532846002070 10031947532846002070 No Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran Ramazanali Royaei 10031947532846002071 10031947532846002071 No Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran