Investigating the Impact of Ethical Ideology and the Threat of Self-Interest on Ethical Decision-Making of Auditors(مقاله علمی وزارت علوم)
Background: Ethical ideology as an individual factor and the threat of self-interest as an environmental factor can affect the ethical conduct of the individual. Therefore, the purpose of this study was to examine the impact of ethical ideology and the threat of self-interest on the ethical decision-making process of auditors. Method: This is a quasi-experimental study. The statistical population includes auditors who working in the private sector audit firms and statistical sample include 186 members of the community. Data were collected through a questionnaire and analyzed using structural equation model. Results: Findings show that idealist ethical ideology and the threat of self-interest have a direct and significant impact on the ethical decision-making process of auditors. But the relative ethical ideology has an indirect impact on the ethical decision-making process of auditors. Conclusion: The results of this research show the impact of ethical ideology and the threat of self-interest in the ethical decision-making skills of auditors. Therefore, it is imperative that audit firms provide ethical training courses to inform auditors of ethical issues.