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Analyzing the Relationship between Spiritual Intelligence and Ethical Decision-Making Style with the Mediating Role of Cognitive Orientation
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Abstract: (1025 Views) |
Background: Spiritual intelligence is the ability to act with compassion and knowledge during inner and outer peace, regardless of events and events. People with spiritual intelligence have the ability to be fair in their judgment. Background: Spiritual intelligence and cognitive bias influence auditors' decision-making style. In this study, the relationship between cognitive bias, spiritual intelligence and ethical decision-making style was investigated.
Method: The purpose of this study is practical and descriptive - survey data collection and analysis. The statistical population of the auditors working in the audit organization was used, the sampling method is randomly sample and to obtain a sample of the Cochrane unlimited community formula and finally 154 respondents were questionnaires. Structural equation modeling using PLS software was used to test the hypotheses.
Results: Accounting information affects investor perceptions and judgment, and spiritual intelligence is positively and positively correlated with auditors' decision-making style in the audit organization with coefficients of 0.225 (information-based) and 0.401 (concept-based) at 95% confidence level. The results showed that cognitive bias influenced the relationship between these two variables and had a positive effect.
Conclusion: The present study showed that cognitive bias influenced the relationship between these two variables, namely spiritual intelligence and decision making, but given the recent financial scandals in the developed countries and consequently those developing countries that violate ethical standards, it is important it has made the auditors' ethical status even more apparent. |
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| Keywords: Cognitive bias, Spiritual intelligence, Audience style, Decision making style |
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Full-Text [PDF 427 kb]
(536 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2019/04/3 | Accepted: 2019/06/6 | Published: 2022/08/30
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