The effect of political ideology on auditors' ethical orientation

محمدرضا پورعلی لاکلایه ¹ (گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران.)
Faezeh Moazen Namaz ² (Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran)
Mahdi Maranjory ³ (Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran. Corresponding Author)
رضیه علی خانی ⁴ (گروه حسابداری،واحدچالوس،دانشگاه آزاداسلامی،چالوس،ایران.)

Submited date : 2023-11-18

Keywords: political ideology, Auditors&#039, ethical orientation Idealism , Moral relativism,

Abstract :

Ethical orientation for auditors' judgment is one of the most important and effective issues in auditing and decision-making by users of financial information. Various studies have been conducted regarding the factors affecting this issue, most of which have examined the effect of auditors' personal and moral characteristics. In this research, the effect of political ideology on auditors' ethical orientation has been investigated. The statistical sample of this research includes 201 managers and partners in auditing firms, members of the official auditors community based in Tehran in 2021. The theoretical basis of research has been collected through library studies and research data based on questionnaires and analyzed using Smart PLS software. Research hypotheses have been investigated based on correlation method and using structural equations. The findings of the research show that Political ideology significant effect on auditors' moral orientation indicators (including moral idealism and relativism). In general, the results of the research show that the conservative characteristics of auditors with political origins are among the influential factors in observing professional ethics. Also, this research can provide useful information for the policy makers of the auditing profession and expand the results of behavioral research in the auditing field.