Investigating the Effect of Interaction of Job Type, Gender and Apparent Attractiveness of Auditors on Judging and Understanding Immoral Behaviors

Subject Areas : Financial and Behavioral Researches in Accounting

Mojgan Mohammadi Yazdi ¹ , Forough Heyrani ²

1 - PhD Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
2 - Assistant Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

Received: 2021-11-30 Accepted : 2022-02-18 Published : 2022-02-20

Keywords: Auditors' immoral behavior, physical attractiveness, judging immoral behavior, gender,

Abstract :

Ethical judgment is a fundamental factor in the moral decision-making process and precedes moral intent and behavior. In other words, the ability to recognize and evaluate complex ethical situations when making decisions is a prerequisite for ethical behavior. In ethics research, the effect of gender on moral judgment has been studied more than other variables. Therefore, the main purpose of the present study is to investigate the effect of variables of work type, gender and apparent attractiveness of auditors on judging and understanding immoral behaviors. The study population was accountants and non-accountants working in organizations and companies. Due to the lack of accurate access to the statistics of the community, Cochran's formula was used to determine the sample and finally 384 people were selected. Univariate linear regression and t-test were used in order to test the hypotheses. EXCEL and SPSS software were also used to classify and analyze the data. The results show that men were more likely to judge illegal acts than women. On the other hand, gender has not had a significant effect on judging immoral behaviors. Also, as the level of attractiveness increases, the rate of judging illegal acts decreases.