Moral identity

Introduction: The existence of moral behavior in the auditing profession is of special importance. Moral identity is defined as a person's commitment to perform ethical behaviors, which can be influenced by many individual factors. Personality is one of these factors. In this regard, this research was conducted with the aim of investigating the relationship between Machiavellianism and auditors' moral identity, considering the role of gender. Material and Methods: This is an applied research and of a descriptive-correlation type. Statistical population of the study consists of auditors working in private audit institutions. The statistical sample includes 228 people who were selected using the available sampling method. The research variables were measured using standard questionnaires, and finally, multivariate regression was used to analyze the collected data. Results: The results of data analysis showed that Machiavellianism has a negative and significant effect on auditors' moral identity. This effect is more intense for women auditors than men. Conclusion: The results of this research can help to know the individual factors affecting the moral identity of auditors, in addition to the development of behavioral accounting literature, it can provide useful information to the legislators and policymakers of the profession and finally increase the motivation of ethical behavior of auditors

The present study was conducted with the aim of investigating the mediating role of emotional self-awareness in the relationship between moral identity and self-defeating behavior and cognition. This research was descriptive-correlation based on structural equation modeling. 200 female students of the first secondary school in the villages of Roudbane city in the academic year 2022-2023 were selected using convenience sampling method and the research tools included the moral identity questionnaire (MIQ), self-defeating behaviors & cognitions scale (SDBCS) and self-awareness outcomes questionnaire (SAOQ). Data analysis was done using Pearson correlation and structural equations. The obtained findings showed that moral identity and emotional self-awareness have a direct effect on self-defeating behavior and cognition (p>0.001). Also, moral identity had an indirect effect on self-defeating behavior and cognition with the mediating role of emotional self-awareness (p>0.001). According to the results of the present research, more attention should be paid to the role of moral identity and emotional self-awareness in reducing students' self-defeating behaviors and cognitions.