|
The Relationship between Social Trust and Moral Disengagement in the Auditing Profession
|
R Nazari   1, R Zadeh2 |
1- 1. Ph.D. Student, Dept. of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran. & Islamic Azad University, Karaj , reza239@yahoo.com
2- 2. Dept. of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran. & Islamic Azad University, Karaj |
|
|
Abstract: (186 Views) |
Background: Social trust is one of the components of social capital. Moral disengagement is also a human trait that leads him to behave unethically. Therefore, the purpose of this research is to examine the role of social trust on moral disengagement in audit profession.
Method: The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes auditors working in audit firms that are members of the public accountant’s society. A sample of 208 auditors was selected from this community. The sampling method is random. The survey instrument used to measure the variables is a questionnaire. Data analysis is based on descriptive statistics and multivariate regression using SPSS software.
Results: The results of this research show that social trust has a significant and negative relationship with moral disengagement. Therefore, social trust reduces unethical behavior in auditors.
Conclusion: Human moral behavior is rooted in social values, including social trust. Therefore, improving trust among people in society can lead to improving professional ethics in the auditing profession. |
|
| Keywords: Social Trust, Moral disengagement |
|
|
Full-Text [PDF 488 kb]
(160 Downloads)
|
Type of Study: Applicable |
Subject:
Special
Received: 2023/05/27 | Accepted: 2023/08/6 | Published: 2024/08/31
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
