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The Relationship between Ethical Climate, Professional Commitment, Corporate Ethical Values and Ethical Ideology on the Behavior of Public Sector Auditors
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G Mahdavi *   1, T Salehi2 |
1- 1. Dept. of Accounting, Faculty of Economic, Management and Social Sciences, University of Shiraz
2- 2. Dept. of Accounting, Baft Higher Education Complex, Shahid Bahonar University of Kerman |
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Abstract: (1152 Views) |
Background: Unethical behavior of public sector auditors can reduce people's confidence in the government and public services. Therefore, the present study examines the impact of ethical climate, professional commitment, corporate ethical values and ethical ideology on the behavior of public sector auditors.
Method: The research method is descriptive and correlation. The population consisted of public sector auditors. Among the population, 252 people were selected using available sampling method. The research tool is a questionnaire. For data analysis, Smartpls2 software and structural equation method with partial least squares and Pearson correlation coefficient have been used.
Results: The results showed that there is a negative and significant relationship between the climate of independence, the climate of caring, the climate of the rules, the climate of the law and code, the professional commitment, the corporate 's ethical values and idealism with the unethical behavior. Also, there is a positive and significant relationship between relativism and the climate of instrumental with the unethical behavior.
Conclusion: Improving auditors' understanding of the factors influencing unethical behavior is an important step in improving the audit profession in the public sector, and should be taken into consideration by policymakers.
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| Keywords: Ethical behavior, Ethical climate, Ethical ideology, Corporate ethical values, Professional commitment. |
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Full-Text [PDF 611 kb]
(525 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2020/02/8 | Accepted: 2020/05/9 | Published: 2022/06/16
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