Investigate the Effect of Beliefs, Morals and Personal Values on Tolerance of Fraud in Auditors
Subject Areas :
Hasan Rahimifard
1
,
Leila Safdarian
2
*
,
Meysam forooghi
3
1 - PhD student in accounting, Accounting Dept, Mobarakeh Branch, Islamic Azad University, Isfahan, Iran.
2 - استادیار حسابداری ،دانشگاه آزاد اسلامی ،واحد مبارکه ،اصفهان ،ایران.
3 - Department of Accounting Mobarakeh Branch Islamic Azad University Isfahan Iran
Keywords: Beliefs, Moral and Personal Values, Fraud Tolerance,
Abstract :
Abstract
Introduction: Attitudes related to fraud are socially constructed and reflect implicit assumptions that are acquired through social acceptance. To the extent that individuals learn their attitudes from others, if fraud is accepted by a person's peers, it is more likely that that person will also find fraud acceptable. Therefore, tolerance of fraudulent behavior does not occur in a cultural vacuum, but it is likely that three main cultural factors of values, beliefs, and demographics influence fraud tolerance. Therefore, the purpose of the present study is to examine the impact of beliefs, moral values, and personal values on fraud tolerance in auditors.
Methods: This research is of a fundamental experimental type and its method is descriptive-survey. The statistical population of this research includes auditors (audit partners and senior auditors in audit firms) throughout the country and the statistical sample consists of 388 questionnaires that were distributed and collected in 1403. Structural equation tests in PLS software were used to test the hypotheses of this research.
Findings: The results of the hypothesis test showed that moral idealism and belief in hard work have a negative effect on fraud tolerance. Also, adherence to self-enhancing values has a positive effect on fraud tolerance, but adherence to self-transcendental values, gender bias, and professional skepticism do not have a significant effect on fraud tolerance.
Conclusion: Empirical evidence from this study suggests specific psychological mechanisms that can either weaken or strengthen the occurrence of fraud. This study also contributes to research on corporate governance, ethics, and the antecedents of dishonesty in the workplace.
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