1- Ph.D. Student, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran. 2- Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran , banimahd@iau.ac.ir 3- Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
Abstract: (3 Views)
Background: Ethical conflict refers to employees performing their job duties according to organizational orders or pressures that conflict with their ethical beliefs and values. This issue has undesirable organizational consequences, including job turnover. Therefore, the aim of this study is to examine the role of ethical conflict and the desire to leave the job in auditors working in audit firms. 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 private audit firms. A sample of 245 auditors was selected from this population. The sampling method is also random. The instrument used to measure the variables is a questionnaire. Data analysis was performed based on descriptive statistics and multivariate regression. Results: The results of this study show that ethical conflict has a significant and positive relationship with the job turnover intention in auditors. Therefore, ethical conflict between auditors and audit firms will increase auditors' job turnover. Conclusion: Developing an ethical climate based on ethical behavior in audit firms leads to a reduction in ethical conflict and, as a result, a reduction in auditor turnover.
Mehrani N, Banimahd B, Hossieni S H. Ethical Conflict And Job Turnover Intention: Evidence From The Auditing Profession. Ethics in Science and Technology 2025; 20 (3) :150-150 URL: http://ethicsjournal.ir/article-1-3375-en.html