The Effect of the Ego Depletion on the Quality of Judgment and ethical Decision making of Auditors
Subject Areas :Zahra Nazifi 1 , AliReza Mehrazeen 2 , Abolghasem Massihabadi 3 , Ahmad Zendedel 4
1 - Department of accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
2 - Department of accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
3 - Department of accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
4 - Department of accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
Keywords: Ego depletion , auditor, test, quality of judgment and decision making,
Abstract :
Today, society's expectations of the audit profession have increased, which requires this group to provide their professional services in the form of an ethical decision-making process; Auditing is a process that is always accompanied by judgment and decision-making, and since the quality of judgment and decision-making is related to the individual characteristics of the auditor, there is an urgent need to further investigate the behavioral factors and the psychological field of the auditor; Ego depletion represents one of the most under-recognized developments in recent psychological research. Based on this, in the current research, the effect of ego reduction on the quality of judgment and ethical decision-making of auditors is investigated. The research is experimental in terms of the method of data collection and is placed in the field of behavioral and psychological research. Therefore, the number of 35 auditors working in auditing institutions during 1401 was selected as the statistical sample of the research using available sampling method; The data related to the statistical sample was collected and analyzed using SPSS software. The data related to the reduction of the ego was realized during the experiments and designed scenarios and the Stroop test. The results indicated that the reduction of ego causes a difference in the quality of their moral judgment and decision making. The research results can be considered in the development of normative and descriptive behavioral theories in auditing.
