Investigating the Role of Personal and Professional Characteristics in the Emergence of Social Weakening in the Auditing Profession

Subject Areas : Ethics and accounting

Hadiseh Darvish ^{1 *} , Mohsen Hashemi Gohar ²

1 - Assistant Professor, Department of Accounting, Malard Branch, Islamic Azad University, Tehran, Iran
2 - Assistant Professor, Accounting Department, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran.

Received: 2024-08-13 Accepted : 2024-12-14 Published : 2025-01-08

Keywords: Social Weakening, Auditing Profession, Organizational Hierarchy, Audit Supervisor, Organizational Performance.,

Abstract :

 

 

Purpose: The objective of this text is to highlight that auditing is an independent profession that must operate in the public interest. Therefore, the social weakening of auditors is a significant concern, as it directly impacts the ethical behavior within organizational hierarchies.

Method: In this context, the purpose of the current study is to examine the impact of auditors' personal and professional characteristics on the decline of social standing within the auditing profession. The present study is applied in purpose and employs descriptive and survey methods for data collection. The statistical population of this study comprised all certified accountants who were members of the Iranian Society of Certified Accountants and the Auditing Organization in 2024. Utilizing the Cochran formula, the sample size for the study was determined to be 518 individuals. The standard questionnaire developed by Duffy et al. (2002) was utilized to gather information. The content of the questionnaires received approval from professors and industry experts. The regression method was also employed to analyze the data.

Findings: Gender is a significant factor in predicting the social weakening of supervisors and colleagues. In justification of this behavior, it can be argued that traditional views of gender persist, despite advancements in various fields. Similarly, in certain organizational roles, being male often results in higher wages. Additionally, the level of education contributes to social disparities. In justification of this behavior, it can be argued that, in contemporary Iranian society, higher education is regarded as an advantage. In contrast, in some other societies, the skills and abilities
of individuals to meet societal needs and contribute meaningfully may confer a higher status
than merely possessing a certain level of education. Job rank is an effective predictor of
social weakening, and activity in the private or public sector also serves as a predictor of
social weakening among colleagues. Considering the current economic and social conditions, employment in the public sector is viewed as more advantageous than in the private sector, likely due to the job stability that the public sector offers. In the auditing profession, the public sector is defined within the audit organization as a government entity affiliated with the Ministry of Economy. While this top-down perspective from supervisors and colleagues in the public sector cannot be entirely dismissed, it is important to note that, in many instances, the level of education and even the income of private sector employees may be higher.

Conclusion: The results of this study offer valuable insights for policymakers in the field of auditing. Furthermore, it is anticipated that these findings will serve as a significant step toward assisting audit institutions and managers in selecting and hiring auditors, as well as in developing personality incentives to enhance their behavior and performance.

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