Ranking individual factors on ethical behavior of auditors with interpretive structural approach

Document Type : Original Article

Authors

1 Assistant Professor of Accounting, Saveh Branch, Islamic Azad University, Saveh, Iran

2 Department of Accounting, Saveh Branch, Islamic Azad University, Saveh, Iran

Abstract

The position of ethics of any profession is vital for its acceptance in the society. Ethical behavior is defined as a good behavior that morally puts "right" against "bad" or "wrong" in certain groups. The recent scandals of some of the world's largest companies have increased the expectation of auditors for strict and comprehensive compliance with ethical guidelines.The main purpose of this research is to rank individual factors affecting auditors' ethical behavior with an interpretive structural approach. This research is practical in terms of classification based on the goal, and it is a descriptive analytical research in terms of classification based on the method. The statistical population of the research includes the Association of Official Accountants of Iran and the sampling of this research was done in a targeted manner and 20 experts were selected. Individual factors affecting the ethical behavior of auditors were first extracted from the literature and then the identified factors were ranked with the help of interpretive structural approach. The results of the research showed that age, upbringing and religion are the most important individual factors affecting auditors' ethical behavior, and the auditor's expertise and peers' influence are ranked lower in terms of importance.

Keywords

Main Subjects


Jolanjad, F., & Bekhardi Nasab, V. (2022). Investigating the role of the ethics of certified accountants in the social responsibility of companies based on the theory of political economy. Quarterly Journal of Professional Auditing Studies, 2(6), 34-54. (in Persian).
Khosrovabadi, T., & Bani Mahd, B. (2015). Predicting unethicality and financial corruption according to social trust in the auditing profession. Ethics in Science and Technology, 10(4), 45-54. (in Persian).
Kurpis, L.V., Beqiri, M.S., & Hedgeson, J.G. (2008). The effects of commitment to moral selfimprovement and religiosity on ethics of business students. J. Bus. Ethics, 80(3), 447–463.
Marques, P.A., & Azevedo-Pereira, J. (2009). Ethical ideology and ethical judgments in the Portuguese accounting profession. J. Bus. Ethics, 86, 227–242.
Martin, C., & Romita, B. I. (2014). Teaching entrepreneurship to educational sciences students. 5th World Conference on Educational Sciences - WCES 2013,4397– 4400.
Moradi, M., Malekian, E., & Barzegar, G. (2022). Investigating the weak managers' ethical behaviours on stock price crash risk and the financial reporting quality. International Journal of Nonlinear Analysis and Applications, 13(2), 535-547. doi: 10.22075/ijnaa.2021.23496.2549.
Murphy, D. (2015). Nugan Hand bank mystery: michael Hand found living in the United  States. Retrieved from. https://www.smh.com.au/business/banking-and-finance/nugan-hand-bank-mystery-michael-hand-found-living-in-the-united-states-20151108-gkthas.html.
Musbah, A.Y.S. (2010). The Role of individual variables, organizational variables, and Moral intensity dimensions in Accountants’ ethical decision making: A study of management accounting in libya. Doctoral dissertation. Retrieved from Htt p://www.ethos.bl.uk.
Oboh, C.S. (2019). Personal and moral intensity determinants of ethical decision-making: a study of accounting professionals in Nigeria. J. Account. Emerg. Econ. 9(1), 148–180.
Oboh, C.S., & Ajibolade, S.O. (2018). Personal characteristics and ethical decision-making process of accounting professionals in Nigeria. Crawford J. Busines. Soc. Sci. 8(1), 1–23.
Oboh, C.S., Ajibolade, S.O., & Otusanya, O.J. (2020). Ethical decision-making amon  professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership. J. Financ. Report. Account. 18(2), 389–422.
Ogunleye, O.J. (2015). Accounting ethics and financial practices of accountants in Nigeria. Doctoral thesis, Obafemi Awolowo University, Ile-Ife, Osun.
Otusanya, O.J., & adiale, M.O. (2014). Creative accounting and financial scandals in Nigeria: structures and actors analysis. Int. J. Econ. Account. 5(3), 191–215.
Rahmani Nia, E., & Golpaygani, A. (2021). Investigating the effectiveness of professional accountants' ethical decision-making from their personality and behavioral characteristics. Professional Audit Research Quarterly, 1(2), 56-83. (in Persian).
Razavizadeh, N., & Nonahal Nahar, A. (2016). The effect of intellectual capital and environmental outcomes on auditors' ethical behavior. Ethics in Science and Technology, 11(2), 123-134. (in Persian).
Rest, J.R, Narvaez, D., Bebeau, M.J, & Thoma, S.J. (1999). Postconventional moral thinking: A NeoKohlbergian approach. Mahwah, NJ: Lawrence Erlbaum Associates, Inc.
Safarzadeh, M. H., & Karimdad, A. (2020). Investigating factors affecting the moral courage of internal auditors. Journal of financial accounting knowledge, 7)1(, 135-155. (in Persian).
Tahriri, A. ,& Afsai, A. (2021). Meta-analysis of the influencing factors on the behavior of auditors in accepting information technology. Journal of Behavioral Value Accounting, 6)11(, 1-40. (in Persian).