Relationship Between Personal Moral Philosophy and Demographic Characteristics With audit Quality Reduction Behaviors

Subject Areas : Management Accounting

رمضانعلی رویائی ¹ ( ندارد )
قدرت اله طالب نیا ² ( ندارد )
یحیی حساس یگانه ³ ( ندارد )
صابر جلیلی ⁴ ( ندارد )

Received: 2012-04-08 Accepted : 2012-07-22 Published : 2013-06-10

Keywords: Audit quality reduced practice, Ethics in auditing, Idealism, Relativism, Unprofessional behavior,

Abstract :

Several incidents in recent years has experienced accounting professional who hasto shake the foundations of the profession. WorldCom and Enron scandals, forexample, that both were involved in the fraud that the auditors knew the cause of it.After these scandals undermine the credibility of the audit profession and the publicraised the question where were the auditors? Many of the behaviors and decisionsstaff and managers in contemporary organizations , influenced by their moral values.Personal ethics, values and beliefs of the individual to retain and make decisionsbased on ethical issues. The main objective of this study investigated the relationshipbetween moral philosophy of individual auditors and audit quality reductionbehaviors. This study used survey research method and tools used for, is thequestionnaire.Theoretical framework based on of Forsyth (1980) model of ethical ideology.Forsyth ethical position questionnaire to assess the ethics of individual auditors. Theanalysis of data collected by Pearson correlation, t test and ANOVA were used.Findings indicate that auditors Personal Moral Philosophy have an impact onunprofessional and reduced audit quality behaviors.The findings of this study is hoped the audit organization and Iranian AssociationOf certified public Accountings and audit firms, in order to enhance audit quality,with appropriate ethical strategy and planning required in order to increase the level ofauditors idealism, take action.