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Investigating the Mediating Role of Organizational Ethical Culture in the Relationship Between Formal Ethical Infrastructures and Professional Independence with Accountants' Ethical Judgment
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H Kamrani1   , H Etemadi2 |
1- Ph.D. Student, Department of Management & Economics, Tarbiat Modarres University, Tehran, Iran
2- Department of Management and Economics, Tarbiat Modarres University, Tehran, Iran. , etemadih@modares.ac.ir |
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Abstract: (1 Views) |
Background: Accountants' ethical judgment can have wide-ranging positive or negative effects on organizations. Recognizing this, the present study aimed to investigate the mediating role of organizational ethical culture in the relationship between formal ethical infrastructures and professional independence with accountants' ethical judgment.
Method: This research was conducted using a descriptive-correlational method based on structural equation modeling (SEM). The statistical population included accounting students, accounting professors, professional accountants, and certified public accountants. Using Cochran’s formula, a sample size of 384 participants was determined and selected through convenient random sampling. Data were collected using a questionnaire based on a five-point Likert scale. Content validity was confirmed by subject matter experts, convergent validity was assessed using AVE, and reliability was measured using Cronbach's alpha and composite reliability. Structural equation modeling and path analysis were conducted using Smart PLS2 software to test the research hypotheses.
Results: The results showed that formal ethical infrastructures and professional independence have a direct and significant impact on accountants' ethical judgment and organizational ethical culture. Furthermore, organizational ethical culture significantly influences accountants' ethical judgment. Ultimately, the influence of formal ethical infrastructures and professional independence on ethical judgment is indirect and significant through the mediating variable of organizational ethical culture.
Conclusion: The findings of this study can contribute to the better development and implementation of ethical codes for accountants and auditors and support ethical judgment and decision-making within the profession.
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| Keywords: Formal Ethical Infrastructures, Professional Independence, Organizational Ethical Culture, Accountants' Ethical Judgment |
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Full-Text [PDF 1631 kb]
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Type of Study: Research |
Subject:
Special
Received: 2025/05/4 | Accepted: 2025/07/9 | Published: 2026/01/30
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