|
The Relationship Between Personal Values and Ethical Intentions Of Auditors
|
| |
|
|
|
Abstract: (3166 Views) |
Background: Auditors as employees in other's professions have a moral responsibility and in addition to have expertise, ethics should be adhered to in their jobs. Concerns about the reliability of audit reports caused, which in this study, ethical intentions of auditors be examined. It is hypothesized that auditors possessing higher degrees of idealism and lower degrees of relativism, and possessing lower degrees of guanxi orientation will be less likely to develop the unethical intentions
Methods: In this research 198 questionnaires in accidentally way dispense among professional auditors who practitioner in Audit Organization and AICPA, then their extracted data analyzed by regression model.
Results: The results showed there is no significant relationship between ethical orientation (idealism and relativism) and tendency of Iranian auditors to develop the unethical intentions, when encountered ethical dilemmas. In other word the difference in a person's ethical orientation, is not important to predict the ethical intentions in auditing field, but there is a positive relationship between the guanxi orientation and Tendency of Iranian auditors to unethical intentions when they encounted to ethical dilemmas In other words when the guanxi orientation increase, Tendency of Iranian auditors to unethical intentions will be increased in countering with ethical dilemmas.
Conclusion: The fate of audit profession depends on it’s authorities’s ethical leading. So they should express the importance of prominent ethical scales and urgency of individual honesty to present and future auditors to propel them toward to regard ethical behavior.
|
|
| Keywords: Ethical Intentions, Guanxi Orientation, Idealism, Relativism |
|
|
Full-Text [PDF 221 kb]
(762 Downloads)
|
Type of Study: Research |
Subject:
Special
Received: 2017/09/29 | Accepted: 2017/09/29 | Published: 2017/09/29
|
|
|
|
|
|
|
| Add your comments about this article |
|
|
|
