The Effect of Moral Equality on Auditors' Ethical Behavior: The Moderating Role of Religiosity
Subject Areas : Ethics and accountingMajid Moradi 1 , Sara Eghbal 2
1 - Assistant Professor, Department of Accounting, Saveh Branch, Islamic Azad University, Saveh, Iran
2 - Master's degree, Department of Accounting, Nasser Khosro Institute of Higher Education, Saveh, Iran
Keywords: Religiosity, Ethical behavior, Professional ethics, Auditors, Moral equality,
Abstract :
Purpose: The purpose of this study was to investigate the impact of moral equality on auditors' ethical behavior, with a focus on the moderating role of religiosity.
Method: The present study is applied in terms of its purpose. Regarding the data collection method, it employs both fieldwork and a library study, while the implementation method is descriptive and survey-based. The statistical population of the study consists of 114 auditors employed at auditing firms in 2022. In the field section, a questionnaire was utilized to gather data. To assess ethical behavior, a 15-question survey developed by Lozier was employed. To evaluate religiosity, a 26-question questionnaire created by Glock and Stark (2005) was used. Finally, to measure ethical equality, an 18-question survey designed by Birger (2012) was administered.
Findings: The findings from the first hypothesis of the study indicate that moral equality plays a significant role in auditors' ethical behavior, with a high level of confidence in the results. This indicates that attention is given to the personality and traits of auditors, which contributes to the development of moral equality in their ethical behavior. The results of the second hypothesis demonstrated that moral equality plays a significant role in religiosity, with a high level of confidence. The results of the third hypothesis indicated that religiosity plays a significant role in the relationship between moral equality and the ethical behavior of auditors, with a high level of confidence. As the level of religiosity increases and auditors adhere more closely to religious teachings, the incidence of fraud in financial reporting decreases.
Conclusion: By prioritizing and promoting moral equality and ethical behavior in the workplace, management can foster an environment conducive to auditors, enabling them to report and perform their duties effectively while upholding these principles. Religion can significantly contribute to the practice of ethical behavior. One perspective on the relationship between religion and ethics is that religion provides guidance for leading a moral life. Furthermore, as levels of religiosity increase, the adherence to sound and professional ethical principles also rises. This indicates a positive and significant correlation between religiosity and ethics. Religious auditors do not commit less fraud; however, those who possess a strong sense of religiosity and have developed their professional ethics tend to commit less fraud. Auditors with higher ethical standards are less likely to engage in fraudulent activities. In other words, religious auditors who have not cultivated their ethical principles are more prone to committing fraud.
آربزی، محسن؛ فضیلتپور، مسعود (1401). مروری نظامدار بر مفهوم منشهای اخلاقی. مطالعات اخلاق کاربردی، 18(1)، ص37-73.
اعتمادی، حسین؛ دیانتی دیلمی، زهرا (1388). تاثیر دیدگاه اخلاقی مدیران مالی بر کیفیت گزارشگری مالی شرکتها. اخلاق در علوم و فناوری، 1(2)، ص20-11.
تقیزاده، هوشنگ؛ سلطانی فسقندیس، غلامرضا (1389). تاثیر اخلاق کسبوکار بر مسئولیت اجتماعی بنگاه. اخلاق در علوم و فناوری، 3(4)، ص104-94.
داوری، علی؛ رضازاده، آرش (1393). مدلسازی معادلات ساختاری با نرمافزار PLS. انتشارات جهاد دانشگاهی.
رجب دری، حسین و همکاران (1401). رابطه نظریههای اخلاقی و رفتار اخلاقی در قضاوت حسابرسان. قضاوت و تصمیمگیری در حسابداری، 1(1)، ص113-142.
سراج، شهرزاد؛ دارابی، رویا (1402). بررسی نقش اخلاق حسابداران و کیفیت حسابرسی بر شک و تردید حرفهای حسابرس: آزمون نظریههای اخلاقی. مطالعات اخلاق و رفتار در حسابداری و حسابرسی، 3(2)، ص31-52.
صالحی، تابنده (1397). رابطه مکانیسمهای حاکمیت شرکتی با تصمیمگیری اخلاقی حسابرسان داخلی و تأثیر تجربه بر آن. اخلاق در علوم و فناوری، 13(1)، ص26-18.
مومنی، منصور؛ فعال قیومی، علی (1388). مقایسه انواع تحلیلهای رگرسیونی برای دادههای حسابداری. بررسیهای حسابداری و حسابرسی، 16(58)، ص112-103.
مهدوی، بهمنی؛ نمازی، نویدرضا (1401). نقش میانجیگری رفتار ناکارآمد حسابرس در تبیین رابطه بین دینداری و تعهد حرفهای با کیفیت حسابرسی. حسابداری ارزشی و رفتاری، 6(4)، ص112-136.
همتی، حسن؛ بیات مزلقانی، الهام؛ مرادی، مجید (1402). تأثیر اخلاق و دوره تصدی بر توانایی حسابرس در تشخیص شیوههای حسابآرایی. قضاوت و تصمیمگیری در حسابداری، 2(8)، ص141-169.
Adekoya, A.C., Oboh, C.S. & Oyewumi, O.R. (2020). Accountants’ perception of the factors influencing auditors' ethical behaviour in Nigeria. Heliyon, 6(6), p.1-8.
Arli, D. & Tjiptono, F. (2014). The end of religion? Examining the role of religiousness, materialism, and long-term orientation on consumer ethics in Indonesia. Journal of Business Ethics, 123(3),
p. 385-400.
Balqis, A. & Fanani, Z. (2022). The Moderating Effect of Religiosity on Moral Equity and Auditor Ethical Behavior. Journal Ilmiah Akuntansi dan Bisnis, 16(2), p. 332-342.
Copeland, J. (2005). Ethics as Imperative. Accounting Horizons, No. 19, p. 35-43.
Elias, R.Z. (2004). The Effect of Corporate Ethical Values On perceptions of earnings management. Managerial Auditing Journal, No. 19, p. 84-98.
Holland, R. (1999). Reflexivity. Human Relations, 52(4), p. 463-484.
Hunt, S.D., Wood, V.R. & Chonko, L.B. (1989). Corporate ethical values and organizational commitment in marketing. Journal of Marketing, No. 53, p.79-90.
Lopez Alicia Medina, E.V. (2015). Influence of ethical behaviors in corporate governance. International Journal of Managing Projects in Business, No. 8, p. 586-611.
Moradi, M., Malekian, E. & Barzegar, G. (2022). Investigating the weak managers’ ethical behaviours on stock price crash risk and the financial reporting quality. Int. J. Nonlinear Anal. Appl. In Press.
Neifar, S., Salhi, B. & Jarboui, A. (2020). The moderating role of Shariah supervisory board on the relationship between board effectiveness, operational risk transparency and bank performance. International Journal of Ethics and Systems, 36(3), p. 325-349.
NurulHouqe, M., Van Zijl, T., Dunstan, K. & Karim, A.K.M. (2015). Corporate ethics and auditor choice – international evidence. Research in Accounting Regulation, No. 27, p. 57-65.
Tariq, S., Ansari, N.G. & Alvi, T.H. (2021). The impact of intrinsic and extrinsic religiosity on ethical decision-making in management in a non-Western and highly religious country. Asian Journal of Business Ethics, 8(2), p.195-224.