The Psychological Role of WorkPlace and Organizational Socialization in Improving Auditors' Ethics by Reducing Deviant Behaviors

Subject Areas : Financial and Behavioral Researches in Accounting

saead shad ¹ , Mehdi Zeinali ² , Ahmad Mohammadi ³ , Younes Badavar Nahandi ⁴

1 - PhD Student, Department of Accounting, Faculty of Economics, Management and Accounting, Islamic Azad University of Tabriz, Tabriz, Iran.
2 - Assistant Professor, Department of Accounting, Faculty of Economics, Management and Accounting, Islamic Azad University of Tabriz, Tabriz, Iran
3 - Assistant Professor, Department of Accounting, Faculty of Economics, Management and Accounting, Islamic Azad University of Tabriz, Tabriz, Iran
4 - Associate Professor, Department of Accounting, Faculty of Economics, Management and Accounting, Islamic Azad University of Tabriz, Tabriz, Iran

Received: 2021-07-29 Accepted : 2021-09-13 Published : 2021-08-23

Keywords: Psychology of Auditors' Work Environment, Organizational Sociability, Ethical Climate and Deviant Behaviors,

Abstract :

The auditing profession, in order to develop the ethics of auditors, needs to correct deviations and promote ethical and behavioral prerequisites in order to gain the trust and confidence of the public and to reassure them by understanding the sensitivities and concerns of stakeholders. To achieve this idea, the auditing community must be more sensitive in the workplace to reduce and minimize any deviations and unreasonable behaviors. The purpose of this study is to investigate the psychological role of the work environment and sociability in improving the ethics of auditors by reducing deviant behaviors. Research data in the statistical community of auditors, members of the Iranian Formal Accounting Society, were completed with 367 questionnaires based on available methods and data analysis was performed using structural equation modeling with partial least squares approach. The results show that the psychological environment of the workplace and organizational socialization have a significant impact on improving the ethics of auditors by reducing deviant behaviors and by strengthening these criteria can control deviant behaviors and improve personal motivation and ethical atmosphere in the workplace of auditors.

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