Investigating the Effect of Deficit in the Factors of Auditors' Executive Function on Their Moral Judgment

Subject Areas : Financial and Behavioral Researches in Accounting

reyhaneh haghighi ¹ , Mohammad Ali Bagherpour Velashani ^{2 *} , ali ghanaee ³ , Mohammad Reza Abbaszadeh ⁴

1 - Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
2 - Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
3 - Faculty of Education and Psychology, Ferdowsi University of Mashhad, Mashhad, Iran
4 - Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran

Received: 2023-02-18 Accepted : 2023-03-14 Published : 2023-02-20

Keywords: Self-organization, Self-Control, in Self-Time Management, Auditor’s Ethical Judgment, self-motivation,

Abstract :

The purpose of this paper is to investigate the effect of deficit in the factors of auditors' executive function (in Self-Time Management, Self-Organization, Self-Control, Self-Motivation) on their moral judgment. The research is a descriptive and survey method.The statistical population consists of external auditors. The samples size is determined based on related formula for the method used to test hypotheses (it destrebuted to number of 120 people and finally fulfield by 70 people). The field survey and questionnaire were used for data collection. The research hypotheses were also examined using the structural equation method (SEM).The results show that deficit in the self-organization (problem solving) and self-control (behavioral inhibition) has a negative effect on the auditor's ethical judgment. Deficit in executive function has a negative effect on memory (retrieving information and procedures related to work), attention and performance, and weakness in these factors have a negative effect on the quality of auditor’s moral judgment.