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The Relationship between Conflict of Interest and Ethical Judgment with Auditors' Decision-Making Behavior
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N Tahmasebi1   , A Soroushyar2 |
1- 1. Ph.D. Student of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran
2- 2. Dept. of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran. , na_soroushyar@yahoo.com |
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Abstract: (1057 Views) |
Background: In recent years, there have been catastrophic financial scandals that questioned the integrity and credibility of auditors and audit institutions. The conflict of interest that auditors face has played a major role in such scandals. A conflict of interest causes a person to compromise their professional and ethical judgment. The purpose of this article is to investigate the relationship between ethical judgment and conflict of interest with auditors' decision-making behavior.
Method: This research is a type of quasi-experimental research in which the scenario-oriented questionnaire method was used. The statistical population of the research is the partners, managers and supervisors of the audit institutes, members of the public accountants' society, and 402 of them were selected using the random sampling method. To analyze the data, the questionnaire tool and PLS Smart software were used using the structural equation method or partial least squares approach.
Results: The research results showed that moral judgment has a negative relationship with auditors' deviant decision-making behavior. There is a relationship between the conflict of interest caused by various threats to the auditor's decision-making behavior. Also, the results of the research showed that types of conflict of interest have a negative and significant relationship with deviant decision-making behavior.
Conclusion: Considering the negative and significant relationship between moral judgment and deviant decision-making behavior in the presence of conflict of interest, in order to control the conflict of interest and improve the quality of auditors' work, behavioral interventions should be considered to strengthen the real independence of auditors.
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| Keywords: Conflict Of Interests, Moral Judgments, Deviant Decision-Making Behavior, Social Cognition Theory, Moral Decision-Making Model |
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Full-Text [PDF 880 kb]
(555 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/04/23 | Accepted: 2023/07/10 | Published: 2024/08/31
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