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The Impact of Moral Courage on Auditor’s Objectivity
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Abstract: (706 Views) |
Background: Research shows that people's moral and behavioral characteristics have an effect on their decisions and judgments. The purpose of the present research is firstly to expand the theoretical bases of judgment and decision-making of people in ethics texts and secondly to examine the relationship between moral anger and the auditor's impartiality.
Method: The research method is applied in terms of purpose and descriptive-correlation in terms of data collection. The statistical population of the research includes all auditors working in the auditing organization and private institutions that are members of the public accountant’s society, and 340 members of the society were selected as a statistical sample using a simple random sampling method. A questionnaire was used to collect the data and a multivariate regression test was used to analyze the data.
Results: The results of the present study show that moral outrage has a significant and positive relationship with auditor impartiality at the 95% confidence level. Also, gender and place of employment, respectively, have significant positive and negative relationships at the 95% confidence level with the impartiality of the auditor.
Conclusion: According to the findings of this research, people who have more moral anger have more independence and impartiality and make fair decisions and judgments. In this case, the policy makers of the auditing profession can formulate the ethical principles and rules as well as the necessary laws.
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| Keywords: Moral anger, Impartiality of the auditor, Auditing profession |
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Full-Text [PDF 391 kb]
(373 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2022/11/24 | Accepted: 2022/12/1 | Published: 2022/12/1
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