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The Relationship between Auditor Ethical Failures and Workload with Ethical Conflicts: The Moderating Role of Ethical Climate
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Tabandeh Salehi1   , Shokrollah Khajavi2 |
1- 1. Department of Accounting, Baft Higher Education Complex, Shahid Bahonar University of Kerman, Kerman, Iran. , ta.salehi@uk.ac.ir
2- Department of Accounting, College of Managment, University of Tehran, Tehran, Iran |
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Abstract: (9 Views) |
Background: In recent years, ethical challenges in the auditing profession have received increasing attention due to work-related pressures and the complexities of organizational environments. Auditors often face situations that may affect ethical principles and lead to ethical conflicts. In this context, the ethical climate within an organization can play a significant role in either reducing or intensifying these conflicts. The purpose of this study is to examine the relationship between auditor ethical failure and workload with ethical conflicts, emphasizing the moderating role of ethical climate in organizations.
Method: This study is applied in terms of its objective and descriptive-survey in terms of data collection method. The statistical population includes auditors working in auditing firms in Iran during the years 2024 and 2025. Using Cochran's formula, a sample size of 384 auditors was determined. Simple random sampling was employed, and data were collected through a questionnaire. To analyze the data, structural equation modeling was used, and Smart PLS software was applied.
Results: The results indicate a significant positive relationship between auditor moral failure and ethical conflicts. Moreover, workload is directly associated with an increase in ethical conflicts. In addition, the organizational ethical climate plays a moderating role by reducing the negative effects of auditor moral failure and workload on ethical conflicts.
Conclusion: Based on the findings, auditor moral failure and job-related pressures are key contributors to ethical conflicts in the auditing profession. Establishing a strong ethical climate, enhancing supervisory systems, promoting internal ethical values, and strengthening communication channels can improve auditors’ perception of the ethical environment and help mitigate the negative consequences of ethical conflicts.
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| Keywords: Auditor Ethical Failure, Workload, Ethical Conflicts, Ethical Climate |
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Full-Text [PDF 1131 kb]
(5 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2025/06/6 | Accepted: 2025/08/14 | Published: 2026/01/30
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