Ethics in Science and Technology
Year:2020 | Volume:15 | Issue:(Special Issue 3)|Papers Count:23

Background: Observing ethical principles and paying attention to human status based on Islamic teachings had a profound impact on the lifestyle and architecture of traditional Iranian buildings. Therefore, the meaningful relationship between architecture and ethics always provides for the spiritual needs of man, so as to achieve equilibrium in the architectural space. Accordingly, Islamic teachings on ethics are one of the most important factors in the process of Zurkhaneh architecture formation, which has played a key role in identifying the spatial structure of Zurkhaneh. The question that arises in this study is: How do the moral implications of Islamic teachings manifest in Zurkhaneh architecture? In order to answer this question, valuable architectural zurkhaneh in warm and arid climate (Kasnouyeh, Yazd) and cold and mountainous climate (Tayeb, Khorramabad) have been purposefully selected as research sample. In this paper, ethical values as an independent variable affect the physical structure of Zurkhaneh as a dependent variable. Conclusion: The results show that ethical recommendations have been considered in Zurkhaneh architecture and its effects in the form of modesty, gentleness, holiness, spirituality, introspection, simplicity and dissonance, moral equilibrium and the control of anger, and purity is manifested.

Background: There are many cases in which the accused does not deserve to be detained and is detained without observing the legal terms and conditions or imprisoned due to a judicial error. In such cases, compensation for an innocent detainee is an important issue that needs to be addressed due to the violation of the fundamental rights of individuals. Therefore, the purpose of the present study is to investigate the approach of Islamic ethics against compensation of innocent prisoners and a comparative study of this issue in the Iranian and American legal systems. Conclusion: In Islam, there is a rule called “ no harm in the law of Islam" according to which no one has the right to harm another, and if he causes harm, he will be responsible for compensation. The no-harm rule also applies to the punishment of an innocent person, and the judiciary and the government must compensate the innocent person. In Iranian law, the mechanism of compensation for the days of detention is provided in Articles 255 to 261 of the Code of Criminal Procedure adopted in 2013. However, it is possible to compensate for the days of detention in two ways; one in case of acquittal and the other with a restraining order against the accused, which will be paid from the credit fund provided in Article 260 of that law. In American law, compensation for detention is the responsibility of the government, with the difference that in Iranian law, if the detention is due to a biased declaration of a crime, false testimony or fault of judicial authorities, the government can refer to the principal after compensation, but in US law The government has full responsibility for damages, and the presiding judge has no responsibility.

Background: In specific criminal law, security crimes are of special importance for the whole society and the country due to their harmful effects on the public. One of these cases is the study of evidence in crimes against security that the manner and method of detection and investigation of perpetrators of crimes against security is different from other crimes. The purpose of explaining the cases of restriction and deviation from the principles of moral and criminal law in the way of studying the cause of crimes against security based on expediency. Conclusion: The results of this study show that according to the emphasis of the legislator on the necessity of obtaining evidence, through legal and legitimate means in all crimes, including crimes against security, for reasons such as; expediency, urgency, the need to maintain order and security of society, bad choice from worse, etc. officers and judicial authorities can discover the reasons for committing a crime for which there is strong and convincing evidence that it has been committed and establish justice, regulation and security in society. In responding to these crimes and in the challenge between sovereignty and civil rights, governments usually take steps to guarantee sovereignty (ie, their own rights), and in this regard, as mentioned earlier, sometimes they deviate from the general and accepted principles of moral and criminal law.

Background: Retrial is an additional combination of the words "retrial" and "trial". Trial is a means of justice and trial, like others, is in the introduction of error and error if there is a verdict that is accompanied by error as a result of the trial. Which must be reconsidered. In the relations between taxpayers and the tax system, a dispute is possible, which can be due to factors such as the weakness of the tax information system, taxpayers and some tax officials not informed of laws and regulations and instructions, weak tax procedures and so on. Conclusion: From the perspective of administrative law, the supreme authorities of tax proceedings, for "administrative and judicial oversight" on the actions of tax authorities and departments, including the supreme administrative or judicial authorities, creating a unity of tax procedure, such as the general boards of the Supreme Tax Council, Court of Administrative Justice and the Supreme Court has a special and superior role in how to explain tax laws and regulations and provide tax "judicial interpretation" and tax judicial comment in line with the principle of equality, justice and non-tax discrimination and adjustment or elimination of unfair tax discrimination. In the field of ethics, one of the most important factors affecting the tax ethics of individuals is the degree of their trust in the government and the tax, legal and judicial system.

Background: Meme is a hereditary theory and an idea, behavior, or method that is transmitted from one person to another through culture. Inheritance theories differ in the degree of adaptation and capability, that is, adaptation to the socio-cultural environment in which they are spread. More adaptable and more capable memes will be more successful in transmitting, spreading to more people, and thus spreading to a larger population. The concepts in this theory can be used as a model for cultural evolution, therefore, this research was formed with the aim of providing a suitable model for improving banking services based on the theory of memes. Method: The present study was conducted using a mixed method (quantitative and qualitative). In the qualitative phase: The statistical population was banking experts (heads and deputies of the bank) in Semnan province who were selected as a sample using the snowball technique of 15 experts. The interview tool was semi-structured and the data were analyzed by Delphi technique. In the quantitative phase, the statistical population was the customers of Semnan banks that 209 people were selected as the sample by the available method. The instrument was a researcher-made questionnaire and the data were analyzed by factor analysis and Freeman test. Results: The results of the qualitative section presented 38 indicators in the form of 4 main concepts and the quantitative section showed that the research model had the necessary suitability. Conclusion: Four ethical dimensions, welfare services, responsibility and organizational factors have an important role in improving banking services that ethical dimension is at the top and organizational factors are at the lowest priority in banking services.

Background: Considering the importance of observing research ethics in the research process and the need for its teaching in curricula, the present study was conducted to design a research ethics curriculum model for graduate students of humanities in higher educative centers in Iran. Method: This research was conducted in terms of applied purpose and in the framework of a qualitative approach using the “ grounded theory” method. The statistical population of the study included faculty members of humanities faculties in Golestan province. 14 factually members were selected by purposive sampling method to reach the level of theoretical saturation. The research instrument was a structured interview and the data were coded analyzed using MAXQDA software in three stages. Results: The results of this study included 90 open codes, which were finally presented by combining open codes with 9 central codes and 5 selective codes. Selective codes supervision of research ethics, information literacy, alignment with other sciences were extracted for the objective element and scientific foundations, general research ethics for the content element. Conclusion: The findings of this study showed that monitoring research activities and teaching research concepts and ethical considerations and seeking help from the medical sciences in designing students’ curriculum model can have the greatest effect on research ethics.

Background: In the third millennium, sports organizations have adopted information technologies using smart systems, office automation to reform organizational structures, prevent administrative violations, and provide better services. The purpose of the present study was to investigate the relationship between the proponents of information technology (IT) on administrative corruption in sport and youth departments in south-east of Iran and presenting a model. Method: This is a descriptive-correlation study. Population of the study includes all managers and experts of the sport and youth offices in south-east of Iran (N=251). 144 participants were selected through multiple cluster sampling method. Data were gathered by questionnaire. Data were analyzed by using descriptive and infer statistics (Pearson correlation coefficient, step by step regression and Kolmogorov-Smirnov test). Results: The research results show that among the indicators of information technology; application of information technology (r =-0. 96, P ≤ 0. 001) information clarification (P ≤ 0. 001, r =-0. 79) Responsiveness (P ≤ 0. 001, r =-0. 77), informing in organization (P ≤ 0. 001, r =-0. 85) and total score of application of (IT) (P ≤ 0. 001, R =-0. 96). There was an inverse and significant relationship with assurance, the reduction of corruption administrative at the level of 0. 99. Conclusion: According to the achieved findings, IT is an important management tool for using information for planning, decision making, guidance and leading, monitoring and controlling to avoid from administrative corruption in offices.

Background: Attention to environmental ethics can indicate the importance of the software dimension of protection along with the hardware and technical dimension. Many believe that one of the most important solutions to environmental crises is to promote environmental ethics. Therefore, this study was conducted to investigate the relationship between the promotion of environmental ethics and the dimensions of green citizenship behavior and the consequences of organizational environmental performance. Method: The present study is a descriptive-correlational study. The statistical population of the study is the managers and experts of the human resources department of the manufacturing companies of the three departments of food, health and medicine in Tehran province. Using the available sampling method, 400 people were selected as the sample. In this study, a questionnaire was used to collect information. Data analysis was performed by structural equation modeling and SPSS, Lisrel and PLS software. Results: The results of this study have shown that the promotion of environmental ethics has a significant relationship with the dimensions of green citizenship behavior. Dimensions of green citizenship behavior also have a significant relationship with environmental performance. Indirect path analysis indicates the mediating effect of green citizenship behavior on the promotion of environmental ethics and environmental performance. Conclusion: Promoting environmental ethics in organizations leads to more employees' green citizenship behaviors, which ultimately leads to improved environmental performance of organizations.

Background: Accountants' ethical decisions vary depending on the nature and scope of the ethical approaches involved in the conduct. The aim of this research is to investigate impact of ethical approaches of the Trevino’ s developed model on the ethical behavior of accountants. Method: The present research is applied in terms of purpose and in terms of data collection, is a descriptive correlational research. The statistical population includes all members of the Society of Certified Public Accountants in 1397, 332 people were selected by convenience sampling. Data were collected through a standard questionnaire whose validity was assessed using the opinion of academic experts and its reliability was calculated using Cronbach's coefficient. The hypotheses were examined by regression technique and the importance of the approaches was ranked by Friedman test. Results: The results show that relativism and self-originality as an individual ethical approach and ethical atmosphere as an organizational approach are negatively related to the ethical behavior of accountants. Ethical Approaches Authenticity of interest, religion, and organizational justice are positively related to the ethical behavior of accountants. There was no evidence of a relationship between conscientiousness and the ethical behavior of accountants. Also, among the ethical approaches, organizational justice is the most important for accountants. Conclusion: The results of this study show that the AICPA's officials should pay attention to the individual ethical characteristics of accountants together with the creation and development of organizational justice and good ethical climate in accounting institutions.

Background: Neuromarketing ethical issues are debatable from two perspectives: First, the effect that ethics has on consumer behavior through sensory, emotional, and emotional foundations of neuromarketing. Second, there are challenges in using neuromarketing and the need to codify ethical standards. The purpose of this study was to present a model of ethical dimensions of neuromarketing to attract actual customers in mushroom industries. Method: This research done with mixed approach. Quantitative part: methodology was descriptive-survey. Statistical population consisted of 9 experts of marketing and mushroom industry that selected by targeted sampling. Data were collected by questionnaire and analyzed by mathematical modeling in Excel. Qualitative part: the data collected from previous sample by semi-structured interview and expert questionnaire. Data were analyzed by F. ANP and F. DEMATEL by super division. Results: Neuromarketing ethical dimensions include: personality (memory association, aggregation endorsement, product size / variety), trust (stimulation of smell-taste, visual-auditory) and social dimension (fair price, expected quality, adherence to commitment). The physiological dimension of the product (w: 0/346) and visual-auditory stimuli (w: 0/07) were the most important of neuromarketing to attract actual customer. Conclusion: Attention of the mushroom industry to physiological dimension causes a sense of greater satisfaction of customer, which indicates the observance of consumer rights. Expanding the application of medical technological technologies in the industries, if the marketing activities are based on ethical dimensions, so by faster recognition of customer needs and reassurance in maintaining personal / social / environmental health, the reception of these research will be respected.

Background: Lack of information transparency is one of the ethical risks in the field of e-commerce. The purpose of this study is to explain the model of information transparency in electronic auctions in the organization of collection and sale of proprietary property. Method: The present study was a qualitative-exploratory research and descriptive-survey research. The statistical population of the study consisted of faculty members and marketing experts, 15 of whom were selected as the sample by purposive sampling. The research tool was a questionnaire and the interpretive structural modeling approach using MATLAB software was used to analyze the data. Results: The results showed that 15 factors related to presenting and explaining the information transparency model in electronic auctions in the organization of collection and sale of proprietary property in terms of permeability and dependence are divided into four categories of dependent, intrusive, link and autonomous factors. Stakeholders have low leadership but high dependency, which are named as the target variables of this study. The exact characteristics of the auctioned product are due to the high conductivity and low dependence of the penetration variables or in other words, the stimulus; Other factors, including factors V1 to V12, have high conductivity and high dependence. These variables are non-static and are in the category of linked variables. Also, the variable of securing the interests of the company is one of the autonomous variables of research. Conclusion: Therefore, transparency of information in an electronic auction creates mutual trust between the auctioneer, and on the other hand, transparency in information and its equal distribution among the auctioneers causes a fair competition between them and the company can also have the best options.

Background: Benevolent marketing is one of the new and ethical strategies of marketing businesses to create special value for the customer, according to which a direct relationship between selling the product and helping the business to a charity or charity is defined and promoted to fulfill responsibility. Becomes corporate social. The main purpose of this article is to identify and rank benevolent marketing indicators in the insurance industry. Method: This applied research was conducted with a mixed approach (qualitative and quantitative). Society and statistical sample of research in the qualitative part including academic experts, managers and experts of insurance companies in Asia, Iran and Alborz, 15 of whom were selected as a sample in a purposeful manner and in the quantitative part includes; The customers of the branches of Asia, Iran and Alborz Insurance companies in Yasuj were 250 people who were selected as a sample by available means. The data collection tool was an interview in the qualitative part and a researcher-made questionnaire in the quantitative part (resulting from the qualitative part). Data analysis was performed based on Delphi method (qualitative) and FANP fuzzy network analysis process (quantitative). Results: The research results show that there are various factors on the success of benevolent marketing campaigns as its components in the insurance industry that can be summarized in five main factors. Also components; Increased brand sales, the price of services provided by the insurance industry, and the size of charitable contributions gained the most weight among the sub-indicators of these five components. Conclusion: Factors such as: financial results for the company, service marketing mix (p), and organizational support form, social results for the company and customer characteristics lead to insurance turning to benevolent marketing and its success.

Background: Identifying of ethical dimensions in educational technology can be effective in improving the ethical climate in the area of educational technology. Therefore, this research has been done to identify the ethical dimensions of technology. Method: The present study was mixed. In the qualitative part, the content analysis method was used. The statistical population included upstream documents in the field of ethics in educational technology and 19 faculty members were selected by method (census) and 20 graduate students were selected by method (purposeful). The interview tools were semi-structured and categorization and coding were used for analysis. The quantitative part of the statistical population included all faculty members and graduate students of universities with educational technology, which were selected by cluster sampling method of 19 faculty members and 92 graduate students. The research tool was a researcher-made questionnaire. One-group t-test and Friedman test were used to analyze the data. Results: The results show that the components of ethics in educational technology can be classified into 5 dimensions, each of which has several components and are ranked differently by faculty members and graduate students. Conclusion: The results of this study include the components identified in the five dimensions, including individual, educational, process, contextual and organizational dimensions and their sub-components. The individual dimension is in the first rank and the process dimension is in the fifth rank.

Background: The purpose of this study is to design a model for managing the ethical and professional attitude of employees in government organizations. Method: The present research method is a mixed (qualitative-quantitative) research. In the qualitative part, the strategy used was the Foundation's data theory (Grand Theory). The statistical population consisted of university professors in the field of human resource management and senior managers of government organizations, which were sampled as snowballs, and finally 12 experts were selected as samples. The data collection tool was the interview. And data analysis was open source and selective coding. In the quantitative section of the statistical population of the study, senior, middle and senior bachelor's degree managers of government organizations were in Tehran, and 384 people were selected as a sample using cluster sampling. Finally, the data were analyzed using factor analysis and path analysis. In this research, laser software and SPSS software were used. . Results: The results of the study showed that causal conditions include organizational commitment, the context of the organization includes organizational climate, the main phenomenon includes job satisfaction and dependence, strategies include proper management and support of employees, intervening conditions include salary and rewards that result That is, successful ethical and career management ends. Also, in examining the results, the ranking of factors was equal to the component of organizational commitment, proper management and support of employees, salaries and bonuses, job satisfaction and dependence, and spatial organization, respectively. Conclusion: Based on the findings of the study, it was found that awareness and management of employees' job ethical attitudes is one of the most important factors for human resource management in the organization and organizational commitment, organizational climate, job satisfaction and dependence, proper management and employee support. Salaries and bonuses are effective in the successful management of ethical and professional attitudes.

Background: The importance of ethics and business is one of the important categories that recognizing its role on industrial development has attracted the attention of many thinkers of different religions, especially Islam. Therefore, this research has been done with the aim of designing a model of business ethical strategies for better industrial development, in order to take an important step towards more ethical industrial development. Method: The present study was mixed. In terms of quality, it was developmental in terms of purpose and exploratory in terms of nature. The statistical population included academic experts and government organizations and the statistical sample was selected using snowball sampling of 23 people. The data collection tool was interview and Strauss and Corbin coding technique was used to analyze it. In part, it was applied in terms of purpose and descriptive-survey in nature. The statistical population included government organizations of West Azerbaijan province. The sample size was 250 people using Morgan table and the questionnaires were distributed among them using simple random sampling. The data collection tool was a questionnaire. Data analysis was performed using LISREL and MATLAB software. Results: The results showed that the ethics strategy in business has three dimensions of organization, individual and religious-cultural with 9 sub-components and the optimal combination for more effectiveness of the model for the organizational dimension is 0. 761, personal dimension is 0. 658 and religious-cultural dimension is 578 Is / 0. Conclusion: Paying attention to ethical factors based on the proposed model in the best case improves the tensions and conflicts in the path of industrial development to 0. 63.

Background: There is a better way to identify profit management companies, and that is to focus on the motivation and ethical beliefs of managers. Therefore, the purpose of this study is to evaluate the ethical and immoral behaviors of earnings management. Method: The method of conducting the present research in the category of qualitative research is descriptive-survey. The statistical population of the study consists of experts, university professors and experts in the field of earnings management and ethical principles and among them 19 people were selected as a statistical sample available. The research data was collected through a questionnaire and finally the data were evaluated and refined with a fuzzy network analysis model and the final proposed model was explained. Results: Based on the final analysis, profit behaviors including ten behavioral strategies as a function of ethical pressures, organizational culture of power avoidance, ethical beliefs and ethical justification were considered as effective factors and their measurement components were identified and refined. Conclusion: Under severe employee pressure, management sovereignty over employees and the organization, irresponsibility of subordinates in management negligence, turmoil and terrible complexity of affairs, utilitarianism, conflict of interests of the organization and individual preferences, were considered. Dimensions of ethical justification can cause financial and accounting employees to justify ethical and unethical behaviors of profit management.

Background: Market orientation refers to a type of modern marketing that emphasizes the creation of continuous value for customers and buyers. This research was conducted with the aim of presenting a new model of market orientation with an emphasis on moral implications. Method: The present study was applied and part of mixed research (qualitative-quantitative). The statistical population included Ramak managers and specialists in the qualitative section and all employees of Ramak Dairy Products Company in Fars province in the quantitative section. The sample size in the qualitative section was estimated to be 15 people using targeted sampling and in the quantitative section using random sampling of 291 people. Data collection tools were qualitative, interview and quantitative, researcher-made questionnaire. To analyze qualitative data, the content analysis method was used and in a small part, confirmatory factor analysis was used. Results: The results identified 19 components and 90 indicators. Other results showed that external factors with a path coefficient of 0. 46 had a greater effect on market orientation than internal factors with a coefficient of 0. 39. Conclusion: 11 components of internal factors affecting market orientation including senior management emphasis, manager risk-taking, conflict, inter-sectoral communication, structure, market-based reward system, marketers' specialized knowledge, citizenship behavior, marketing culture, marketing and innovation capability and 4 components of external factors Influences on market orientation included market turmoil, competition, technological dynamism, and market intelligence. Finally, 4 components including commitment, satisfaction, employee solidarity and customer loyalty were considered as ethical consequences of market orientation.

Background: Moral virtues are important in the development of culture and respect for human rights in students. Identifying the components of moral promotion can be important, so the purpose of this study was the relationship between perfectionism, emotional intelligence and positive thinking with moral value in students. Method: The research method was descriptive and correlational. The statistical population was all students of Najafabad Azad University in the academic year of 2016-2017 who were selected by stratified random sampling of 390 people. The research instruments consisted of the Shrink emotional intelligence questionnaire, Terry-Short perfectionism, Carver and Scheier positive thinking, and the Haidt and Graham ethical values questionnaire. Research data were analyzed using correlation coefficient and regression tests. Results: The findings showed that positive perfectionism can predict the value of meditation, justice, loyalty, respect for authority and purity. Self-awareness predicts care and empathy predicts justice. Spontaneity can predict loyalty. Predicts emotional intelligence and positive thinking, loyalty. 26% of the variance of moral values ​ ​ can be explained through positive perfectionism, emotional intelligence and positive thinking. Conclusion: Positive perfectionism, emotional intelligence and positive thinking can predict the components of moral values.

Background: Organizational health is one of the basic concepts in the organization and has a direct and close relationship with the growth of moral values ​ ​ in the organization. Both of these components grow in different contexts, including organizational culture. Accordingly, the purpose of this study is to model the set of cultural factors that are effective in creating health and growth of moral values ​ ​ of the administrative system. Method: The present study has a mixed approach. In the qualitative part: it was an exploratory approach. The study population was the heads of different branches of Bank Melli and Sepah in Isfahan, of which 12 were randomly selected as samples. The research tools were interviews and questionnaires, and the data were analyzed by Delphi method. In a nutshell: it was an explanatory approach. The statistical population was employees of state-owned banks in Isfahan, from which 220 people were randomly selected as a sample. The research tools were made by a researcher-made questionnaire and the data were analyzed using structural equation modeling. Results: Data collection and analysis showed that 18 variables in the form of 3 variables of accountability, transparency and integrity are effective in promoting health and values ​ ​ of administrative ethics. Also, in a small section, it was found that all structures have the necessary validity and reliability, and also all three main variables are effective in promoting health and values ​ ​ of administrative ethics. Conclusion: Based on the results of this study, it can be acknowledged that organizational managers should mention 18 variables (8 components of accountability, 6 components of transparency and 4 components of integration) in the context of organizational culture to improve the health of the administrative system and value growth. Consider ethical issues in the organization.

Background: The importance of business ethics and the impact of ethics on organizational performance, product quality and ultimately customer satisfaction, has found a new and innovative place in management issues, so the purpose of this study is to investigate the effect of business ethics on promoting quality. Method: The present study is applied in terms of purpose and descriptive-correlational in terms of data collection and analysis. The statistical population of this study is consulting engineers and supervisors of contracting companies in Shahroud city, whose number was estimated to be equal to 109 companies after review and 84 people were selected as a sample using simple random sampling method. A questionnaire was used to collect data and in order to analyze the data, SPSS and Emus statistical software were used and the data were analyzed through structural equation analysis test. Structural equations were used to test the research hypotheses. Results: The results showed that business ethics has a statistically significant effect on quality-oriented business. Conclusion: Paying attention to the ethics of the business environment can lead to improved quality and increased satisfaction.

Background: The secret of sustainability and development of modern civilized organizations is to observe the ethics of the organization. Therefore, this study identifies the dimensions and components of organizational ethics in Iranian government organizations. Method: This study is an applied research in terms of type of use, which was carried out by the mixed exploratory method. In-depth interview of the qualitative section of experts who were selected by available sampling method was conducted. The data obtained from the interviews were qualitatively analyzed by content analysis method. In the quantitative dimension, a questionnaire was used to collect information. In this method, the opinion of experts was used to prioritize the dimensions and components of the paired scale questionnaire and Analytic Hierarchy Process (AHP). Results: Based on the research findings, five dimensions and for each dimension, five components for organizational ethics in Iranian government organizations have been identified. Conclusion: According to the research findings, it can be concluded that in order to develop organizational ethics in government organizations, it is necessary to create an ethical charter and apply and require its use by the employees of the organization.

Background: The emergence of the subject of marketing professional ethics has left the understanding of the role of this factor in the main consequences of marketing unclear and unclear. The aim of this study was to determine the effect of professional ethics training of marketers on customer loyalty of top food company. Method: This study was applied in terms of purpose and semi-experimental in terms of research method and pre-test and post-test with the control group. The statistical population consisted of marketers and customers of top food company who by simple random sampling 384 customers and 130 marketers (65 marketers in the control group and another 65 marketers in the control group) were selected as a sample. Standard questionnaires were used to collect data. In order to analyze the data, analysis of covariance and independent t-test were used. Results: The results of the covariance analysis showed that the training had a positive impact on improving the level of professional ethics of marketers. Findings in independent t-test showed that attitudinal and behavioral loyalty of customers among the trained marketers with normal marketers are statistically significant. Conclusion: With the need assessment and quantitative and qualitative development of ethical training for marketers, we can increase customer satisfaction and loyalty.

background: The professional identity and gender of the auditors are among the factors that can affect and change the ethical judgment of external auditors. Therefore, the purpose of this study is to investigate the effect of professional identity on ethical judgment and to investigate the mediating role of gender in this influence. Method: The method of this research is descriptive-survey of correlation type. The statistical population is auditors working in IACPA member accounting firms and the statistical sample is 437 members of the population who were selected by random sampling method. Research data were collected using a questionnaire and research hypotheses were tested using multivariate regression. Results: The results of research hypotheses showed that professional identity has a positive and significant effect on auditors' ethical judgment and the gender variable moderates this relationship. Conclusion: The results indicate that a strong professional identity leads to more ethical judgments because it adapts the attitudes and behaviors of auditors to their professional roles. In addition, since the development of professional and personal identities is different for men than for women, this causes differences in their moral judgments.