Ethics in Science and Technology
Year:2024 | Volume:19 | Issue:2|Papers Count:25

Background: After the Islamic revolution, the government's view of the working class and their effective role in the victory of the revolution changed. Analyzing and submerging the labor class discourse in the discourse of the Islamic Republic and the ways out, articulation and reconstruction of the labor discourse is one of the main goals of this research. The issue here is how the Islamic Republic, by articulating various discursive elements, has used "language", "slogans", "speeches", "intimidation", "repression" in order to form its hegemonic formation. Research question: "Has the discourse of the Islamic Republic caused the collapse of the labor discourse?" Conclusion: In this research, relying on the discourse theory of Laclau and Mouffe, "opposition" is used as an analytical tool to examine how the discourse of the Islamic Republic tries to alienate the labor discourse. Based on the results of the study, it was found that the discourse of the Islamic Republic after the revolution tried to destroy the unity of the labor discourse and it succeeded to some extent in doing so, but the increase in moral awareness, the search for justice, the change of class thinking and the recognition of the needs of the classes, the possibility of coalition It has made a discourse possible. The achievement of the research is to confirm the concept of alienating the discourse of the Islamic Republic from the labor discourse and its collapse

Background: Moral injury is among social, psychological and spiritual injuries that result from betrayal of one's main values such as justice, fairness and loyalty. This has been done, which shows the importance of the issue at the community level. Therefore, in this study, we will have an overview on moral injury based on studies. Conclusion: Moral injury is a concept that must be separated from concepts such as moral distress and burnout to define and frame it. It may also be confused with PTSD due to its many similarities, which makes it necessary to differentiate them. In this article, after examining various studies to clarify the framework of the concept of moral injury, the causes of its occurrence and the ways of its prevention and treatment have been examined.

Background: Persian poetry is very rich in the field of romantic issues. Many poets have repeatedly dealt with romantic themes and representation of the relationship between two lovers and the beloved, among which we can mention the stories of Zal and Rudabe, Bijan and Manijeh, Siavash and Sudaba. One of Ferdowsi's innovations has been that during the stories that have an epic and romantic structure, he spoke about moral and human-building teachings and strengthened his speech from the epistemological dimension. The goal and problem in this research, which was written with reference to library sources and descriptive-analytical method, was to represent the ethical approaches of poets while dealing with other issues, to show that the one-dimensional view and single naming The aspect of prominent works such as Shahnameh is not very acceptable and can be cited, and this should be reconsidered. Also, ethics is a dominant phenomenon and a fluid flow in the Shahnameh, and this shows Ferdowsi's ethicist mentality. Conclusion: It seems that in the story of Zal and Rudabe, shame and in the story of Bijan and Manijeh, the spirit of philanthropy and in the story of Siavash and Soudabeh, not giving in to the illegitimate demands of others were among the main moral teachings. Is. Also, Siavash's character can be considered as a behavioral and moral model and Sudabah as an anti-ethical character. The most important moral teachings in these stories are: "altruism and the priority of group interests over personal desire", "shame and modesty", "avoiding harassment of others", "avoiding cheating". and lust and lies", "Priority of dialogue culture over war-mongering and conflict

Background: In criminal law, criminalization refers to a process in which the legislator, taking into account the basic norms and values ​​of the society and relying on accepted theoretical foundations, declares an act or omission to be prohibited and imposes a guarantee of criminal execution for it. In this article, by examining this process and the necessity of criminal intervention in issues related to sexual crimes, it will be examined and explained the theoretical foundations of expediency that lead to the criminalization of sexual crimes and criminal intervention and the role of moral principles in the necessity or lack of necessity of criminal intervention. Conclusion: The analysis presented in this article shows how ethical foundations may be effective to increase our understanding of public attitudes and social responses to sexual crimes. Ethical foundations can promote progressive policies based on social protection from criminalization and protective intervention of sexual crimes through effective communication with people about appropriate solutions to reduce sexual victimization in society

Background: Monetary crimes are those crimes against the integrity of public and government property that cause disruptions in the country's economic and monetary system at the macro level and cause citizens to lose trust in banks and credit institutions and create conditions for the collapse of the economic system. Monetary crimes are inherently controversial as a moral corruption, but the conceptual and consequential reading of this phenomenon reveals it as an immoral act that affects other areas of morality in society. Therefore, the present study was conducted with the aim of investigating the moral-legal aspects of the crimes of disrupting the monetary system in Iranian law. Conclusion: The necessity of reforming the economic structure in order to prevent the occurrence of monetary crimes should be considered in the economic policies of those in charge of criminal policy. Also, due to the lack of deterrence of some laws in monetary crimes, paying attention to and observing moral principles makes the criminal, by weighing the benefits and losses and the moral consequences of committing the crime, not to have the desire to commit the crime; Although the use of financial punishments, proportional to the financial gains of that crime, can be considered a suitable option; But it will lead to results such as confusion in the money market, increase in liquidity and inflation, bankruptcy, jeopardizing the security of people's deposits, waste and confiscation of deposits, and ultimately disruption in the country's economic system. Therefore, in the discussion of symmetry and compliance between law and morality, it is always necessary to fill the gap between the two by a relative distance in public and private.

Background: The occurrence of behaviors contrary to chastity and public morality in any society is certain and undeniable. What seems important in this regard is the type of reaction adopted by the government towards the mentioned behaviors. The strategy chosen by some societies shows their criminalization in the framework of criminal law. The present study was formed with the aim of investigating the place of ethics in the criminalization of criminal offenses in the legal system of the Islamic Republic. Conclusion: Regarding the concept of criminal phenomenon and its relationship with morality, it can be said that although the most common definition of crime is taking a stance towards actions against social order, but with a closer look, it can be said without a doubt. The same concept of social order cannot be investigated without considering the moral tendencies of a society. In Iran's criminal law, the criminalization of prohibited behaviors is influenced by ethics, and in other words, most laws and principles in the field of criminal law are rooted in moral rules. Therefore, the origin of the crime is the process of criminalization, a process by which the legislator, taking into account the basic norms and values of the society and relying on his accepted theoretical foundations, prohibits the current act or omission and for that, he imposes a criminal execution guarantee. The criminal phenomenon, which has a basic and social concept, is considered to be a behavior that hurts the strong and specific states of the collective conscience. The legislator, with emphasis on culture and customs, as well as political, ideological and economic considerations, proceeds to criminalize acts. It is criminal. Decriminalization and "reduction of criminal inflation" is the current issue of the judicial and law enforcement agencies and not only in our society but also the topic of discussion in the world community.

Background: Losses and losses that occur from defamation of dignity, reputation or damage to the social or personal reputation of a person and lead to physical, mental and emotional injuries are known as spiritual damage. Compensation for the moral damages of the victims of obvious violations of human rights is one of the well-known fundamental moral principles of human rights. In this research, the aim is to investigate the moral dimensions of moral damage in the victims of human rights violations and the methods of compensation in international documents. Conclusion: Since the methods of compensation for moral damage in international documents are more diverse compared to domestic laws, studying these documents will facilitate the identification of commonalities, differences and points of silence in domestic laws. These studies will help to interpret, modify, adjust the differences and fill legal gaps regarding non-material methods of compensation. In order for the victims to make their voice heard by the compensation trustees, there are various mechanisms available. In fact, all the documents and organizational structures of the United Nations, including binding and non-binding documents, as well as its specialized committees, are on the right to compensation for the victims of violations. Human rights have been emphasized and only the type and amount of compensation has been proposed depending on the nature of the damages and the needs of the victims.

Background: One of the oldest dreams of mankind is to achieve an ideal and desirable life, which is reflected in the scope of contemporary Persian poetry and literature. Because it is considered a human desire and literature also reflects a part of the human kind's desires. Among the contemporary poets, Forough Farrokhzad has spoken about an ideal world that has various moral components. The aim of the current research, which was compiled based on library sources and descriptive-analytical method, is to investigate these components. Conclusion: Forough's intended world becomes objective and attainable when morality appears in it and people behave according to moral and clerical standards. The most important moral characteristics of this utopia are: condemnation of this world and praise of the ideal world; realization of security and social justice; Attention to transcendental love and condemnation of earthly lovers; condemnation of patriarchal anti-moral culture; Condemnation of hypocrisy and lack of sincerity; The internal union of people with each other.

Background: Moral imperatives, along with public order, have been accepted as one of the important restrictions in both the domestic legal system and the international legal system. This restriction should of course be interpreted very narrowly, considering the importance of establishing international relations, like public order. Ethical requirements become more important in the field of the implementation of international judgments, because the executive code of votes has not been specified, especially in the framework of the International Court of Justice, and we only deal with Article 94 of the United Nations Charter in this regard. The purpose of this research is to examine the rules and standards of ethical requirements in the implementation of international judgments in the framework of government governance. Conclusion: The two obstacles that traditionally affect the execution of votes, whether domestic or international, are public order and moral imperatives. Ethical requirements refer to those rules and obligations that are related to traditions and fundamental cultural relationships. Ethical requirements are those moral requirements that are so important in a society that their violation will face a strong reaction from the society of the target country. It should be said that if the international obligations of the governments clash with their most fundamental domestic concerns, i.e., the basic laws, there will be a possibility of non-fulfillment of their obligations and lack of international responsibility in this field.

Background: The relationship between ethics and law is certain and confirmed and emphasized by philosophers, moral thinkers and lawyers. A just and fair trial is one of the most fundamental ethical demands in the legal system, and adherence to ethical principles in the trial stages is one of the needs that is tangible in proceedings today, especially in criminal quasi-judicial authorities. Therefore, the present study was formed with the aim of investigating the ethical principles governing fair proceedings in Iran's legal system. Conclusion: Finding the objectivity of justice requires law and rule. Governments are committed to ensuring the right to a fair trial for people in various ways, including legislation and the provision of an effective enforcement mechanism. The most sublime and thorough interpretations in this field can be found in the teachings of the religion of Islam. Islam has always called for the establishment of justice and justice, the rights of the oppressed, the establishment of peace and tranquility, and public judgment. The system of the Islamic Republic of Iran also seeks to ensure a fair trial with the support of the religion of Islam. Fair trial includes many examples that every person has in the process of both criminal and civil proceedings. Examples of fair proceedings include: the right to sue, access to impartial and independent courts, equality of defense possibilities, the principle of confrontation or correspondence, the right to face and open proceedings, the right to appeal and the right to proceedings within a reasonable time.

Background: The relationship between ethics and law is certain and confirmed and emphasized by philosophers, moral thinkers and lawyers. Among the topics that can be specifically explored and investigated, the relationship between the two is ethics in the judicial process. Whenever it is possible to provide objective criteria to measure the observance of justice in a proceeding, it is possible to make a more precise statement about the implementation of justice in the proceeding stage. As a result, fair trial standards should be defined and used to measure the fairness of the standards. The purpose of this research is to investigate the principles of ensuring fair and ethical proceedings in civil lawsuits and the obstacles to its implementation. Conclusion: The right to a fair trial is recognized as an international norm of human rights to protect people from illegally and arbitrarily restricting or restricting people from their freedom and basic rights. The principles that guarantee a fair and ethical trial in civil lawsuits are: acquittal, compliance with correspondence, public proceedings, equality of evidence, obligation of the judge to express arguments, impartiality, effective proceedings, and the conclusion of the lawsuit based on the compromise of the parties. The principles of proceedings in civil lawsuits can be moral defenders and guarantors of transparent and fair proceedings if they are properly implemented in practice, and disregarding these principles deprives the litigants of their inalienable rights towards the judicial system

Background: One of the important ethical issues in the new criminal procedure law is related to the observance of citizen's rights in the proceedings. The foundation stone of a criminal matter is laid by the law enforcement officers in the stage of crime discovery, and this stage plays an important role in securing or not securing people's citizenship rights. In the new law, the observance of ethics in criminal proceedings depends on the observance of citizen's rights. In this research, to investigate the rights of citizens from the perspective of the accused and the victims based on Q. A. D. K. 2012 has been paid. Conclusion: The research shows that the criminal procedure law of 2012, compared to the previous laws, has many valuable points in the direction of improving morals and respecting the citizenship rights of the accused and the victims as much as possible in all stages of criminal proceedings, especially in the stage of crime discovery and preliminary investigations. and the tasks of judicial officers in it are quantitatively broader and qualitatively more precise and explicit than the former law, and are associated with innovations especially in the field of observing citizen rights. In order to comply with these rights, guarantees have been established to enable the realization of this important in the real world, therefore, on the one hand, by establishing general and general guarantees in order to protect the parties of a criminal complaint, and on the other hand, guarantees appropriate to the situation assigned to them.

Background: Philosophers have always been the most fruitful factor in the process of education with their educational opinions and their goals and objectives, as well as by challenging other educational thoughts, in a way that even today, for the appointment and selection of educational methods, some He accepted the philosophical foundations. The purpose of this article is to investigate the method of moral education in Imam Mohammad Ghazali's educational opinions. Conclusion: The results of the study of Ghazali's educational opinions showed that the method of moral education from his point of view is 1- The principle of universality of education 2- The principle of the immortality of society 3- The principle of human rights 4- The principle of trimming the environment 5- The principle of responsibility 6- The principle of mutual influence on each other 7 - The principle of community-oriented 8- The principle of equality and equality 9- The principle of gradualness 10- The principle of individuality 11- The principle of activity.

Background: Accountants face situations in their work environment where they are faced with the suggestions of destructive managers regarding unethical decision making. Faced with these unethical suggestions, accountants make different decisions that affect their moral development. The purpose of this research is the effect of moral development of accountants as an individual characteristic on accepting or resisting the unethical suggestions of destructive managers with the role of moderating positive and negative emotional states. Method: This research was carried out using the descriptive-correlation method and is a type of applied research. The statistical population of the research included accountants of companies admitted to the Tehran Stock Exchange in 2021, of which 93 people were selected as a sample using simple random sampling. The data collection tool was a questionnaire. Research data has been analyzed using analysis of variance tests and pairwise comparisons in different states of moral development and emotional states. Results: The results showed that the moral development and emotional states of accountants have a significant relationship with their ethical decisions in the face of unethical proposals of destructive managers. Also, the findings showed that the emotional states of fear, disappointment, happiness and passion change the size of the relationship between ethical development and ethical decisions of accountants. Conclusion: This research shows that the personal characteristics of accountants are important and only focusing on accounting knowledge and experience in recruitment is not enough and it can be done by conducting psychological tests when people enter the organization and consider the results of the test in the selection can make a more appropriate choice and prevent financial scandals in the future.

Background: By using primary and secondary evaluations of school and classroom context, teachers can gain effective moral experiences and a relative understanding of their capabilities and emotions. The main goal of the current research is to evaluate the model of professional ethics based on the character abilities and emotions of the teacher, taking into account the mediating role of moral identity in the teachers of Babak city. Method: The current research was applied and among descriptive-correlational researches. The statistical population of the research includes the teachers of Babak city, the sampling method was available sampling. The sample size was 384 teachers of Babak city. The data collection tool was a questionnaire and finally the data were analyzed by structural equation analysis using SPSS23 and Smart PLS software. Results: The results of the hypothesis analysis showed that the value of the path coefficient was an acceptable value, and the t coefficients for most of the research hypotheses were high (above 1.96), so it was significant at the 95% confidence level. All assumptions are confirmed. According to the Sobel test, the indirect effect of the mediating variables is at the 5% level with the Sobel statistic of 3.56 and their confidence interval is significantly higher than zero. The results show that the effect of the mediator variable in the regression model is significant and effective. Conclusion: Based on the results of the present research, there is a relationship between professional ethics based on character abilities and teacher needs with the mediating role of moral identity in the teachers of Babak city, and it can be concluded that the research model has a suitable fit.

Background: Profit management occurs when managers use their personal judgments in financial reporting and manipulate the structure of transactions to change financial reporting. This goal is either to mislead some of the shareholders regarding the economic performance of the company, or to influence the results of contracts whose conclusion depends on achieving a certain profit. Therefore, the current research has paid special attention to these ethical deviations in financial reporting and investigated the role of implicit knowledge of managers in efficient and opportunistic profit management. Method: The current study was applied and was among descriptive-correlational studies. The statistical population of this research was high-level, middle-level managers and operational managers of the investigated companies, from which 76 people were selected using a targeted and accessible method. A standard questionnaire was used to collect data. Finally, structural equation modeling method and smart-pls statistical software version 3.2.7 were used for data analysis. Results: The results of the research showed that implicit management knowledge has a significant effect on effective profit management. Also, implicit knowledge of managers in the field of accounting, finance, management and auditing had a significant effect on the behavior of opportunistic profit management. Conclusion: The increase in implicit knowledge of managers in the field of accounting and finance, management and auditing cause an increase in profit management by managers. In other words, when this knowledge increases, the conflict of interest between managers and auditors decreases, and as a result, profit management increases

Background: In recent years, there have been catastrophic financial scandals that questioned the integrity and credibility of auditors and audit institutions. The conflict of interest that auditors face has played a major role in such scandals. A conflict of interest causes a person to compromise their professional and ethical judgment. The purpose of this article is to investigate the relationship between ethical judgment and conflict of interest with auditors' decision-making behavior. Method: This research is a type of quasi-experimental research in which the scenario-oriented questionnaire method was used. The statistical population of the research is the partners, managers and supervisors of the audit institutes, members of the public accountants' society, and 402 of them were selected using the random sampling method. To analyze the data, the questionnaire tool and PLS Smart software were used using the structural equation method or partial least squares approach. Results: The research results showed that moral judgment has a negative relationship with auditors' deviant decision-making behavior. There is a relationship between the conflict of interest caused by various threats to the auditor's decision-making behavior. Also, the results of the research showed that types of conflict of interest have a negative and significant relationship with deviant decision-making behavior. Conclusion: Considering the negative and significant relationship between moral judgment and deviant decision-making behavior in the presence of conflict of interest, in order to control the conflict of interest and improve the quality of auditors' work, behavioral interventions should be considered to strengthen the real independence of auditors.

B Background: This research was carried out with the aim of analyzing the effect of professional ethics on the quality of internal audit, emphasizing the mediating role of organizational culture. Method: in terms of the purpose of this research, it is of the type of applied research; And from the point of view of the method of collecting information, it is descriptive and survey type (due to the use of a questionnaire). The statistical population was all accountants, internal auditors, managers and high-ranking employees of companies listed on the Tehran Stock Exchange, who were selected as a sample based on Karjesi and Morgan's table and with available sampling. The questionnaire tool was made by the researcher. The information collected by questionnaires was analyzed by SPSS and AMOS24 software using structural equation modeling. Results: The analysis of research hypotheses using structural equation modeling at the 95% confidence level showed that professional ethics has a positive and significant effect on the quality of internal audit. Organizational culture has a positive and significant effect on the quality of internal audit. Also, organizational culture has a mediating and positive role in the relationship between professional ethics and internal audit quality. Conclusion: Professional ethics in auditing refers to accepted standards in personal and business behavior, values and main principles of internal auditing, the absence of which cannot be compensated by any other points.

Background: Mental accounting attempts to explain the mechanism by which people code, group, and evaluate economic income. The purpose of this study is to explain mental accounting with tax compliance, tax evasion and tax ethics in the implementation of tax system smartness. Method: The present research was among mixed researches. Delphi technique was used in the qualitative part. The community of experts was in the field of tax affairs, and 20 experts were identified by non-probability and judgmental sampling method, and finally 13 of them declared their readiness to cooperate. The tool was interview and the data was analyzed with Delphi technique. In the quantitative part, the survey method has been used. The community of employees of the tax affairs department of Tehran were in the field of accounting, and 285 people were selected as a statistical sample and completed the questionnaire. The collected data were analyzed by structural equation modeling and PLS software. Results: The results showed that there is a significant relationship between income tax and tax compliance, tax evasion and tax ethics in the implementation of tax system smartness. Also, there is a significant relationship between value-added tax and tax knowledge, and tax compliance, tax evasion and tax ethics in the implementation of tax system smartness. From a point of view, there is a significant relationship between tax thinking and tax compliance, tax evasion and tax ethics in the implementation of tax system smartness. Conclusion: It is hoped that the results of this study will help the planners and policy makers in this area in order to make the tax system of our country more intelligent.

Background: Organizational bullying of auditors, as a moral injury and anomalous behavioral factor, disrupts the implementation steps of the audit and affects the way to achieve its goals. Bullying in the workplace often leads to moral harm, in which a person with power violates the value system of an employee. Therefore, the purpose of this research is to explain the motivation pattern of organizational bullying behaviors as a moral harm among auditors. Method: The research approach is qualitative and has been done using multiple data-based methods. Therefore, data analysis has been done at two levels of empirical and theoretical data base. The research community was experienced independent auditors in the years 1400 and 1401, and a theoretical sampling of 9 of them was used as a semi-structured interview sample group, and the obtained information was analyzed by coding method. Results: The results of this research showed that the financial and occupational motivations, environmental conditions of the society and the nature of the auditing profession made the existence of the motivation of bullying behaviors of auditors inevitable and the aforementioned motivation is influenced by factors such as the identity of the auditing institution and individual characteristics. Conclusion: By understanding job content, using appropriate management approaches, training, adopting appropriate policies for recruiting and retaining employees, improving control and monitoring of employees, setting standards of organizational behavior and creating an active, fresh and up-to-date work environment, the effects can be The motivation side of the unethical behavior of auditors' bullying includes creating a sense of revenge, reducing the efficiency and effectiveness of the audit, reducing the economic benefits of the audit institute, preventing organizational and occupational injuries and physical, mental and moral injuries.

Background: Since teachers are responsible for teaching and training, they should not only be skilled in the teaching profession, but also should be familiar with ethical principles. Therefore, the purpose of this research was to qualitatively analyze the professional ethics of physical education teachers in Iran. Method: The current research was applied, which was conducted with a qualitative approach and using the Foundation's data method. The statistical population of the current research included physical education teachers, 20 of whom were selected through purposive snowball sampling up to the theoretical saturation stage. The research tool was a semi-structured interview, which was used for its validity and reliability using acceptability, transferability and verifiability methods. Data analysis was done with open, axial and selective coding method. Results: The results of open coding indicated that 175 codes were identified in the five axes of causal conditions, background conditions, intervening conditions, strategy and consequences in the form of 46 concepts and 15 categories related to the coverage of the professional ethics development model of physical education teachers. Conclusion: Observance of professional ethics by physical education teachers guarantees the health of the teaching-learning process in the field of sports and its education and increases the commitment of teachers to respond to the needs of learners because teachers contribute to the improvement or deterioration of the moral structure of society. They have an important role in the society they live in. Teachers should be a role model with their behavior for the particular society they live in.

Background: The expansion of the use of the Internet and virtual networks among teenagers has provided a platform for exposure to some cyber violence. The present study was conducted with the aim of determining the mediating role of internet addiction, internet roaming and social exclusion in the relationship between social support and cyberbullying among second year high school students in Shiraz using path analysis method. Method: Research, application and the method of collecting and analyzing its data is descriptive of the correlation type. The research population is the students of the second year of high school in Shiraz city in the academic year of 2001-2011. 381 people were selected by multi-stage cluster sampling and answered a self-report questionnaire consisting of internet victimization and internet harassment subscales, perceived social support questionnaire, internet addiction scale, internet roaming scale and social exclusion questionnaire. . The data were analyzed using path analysis method and Imus software.  Results: According to the findings, internet addiction, internet roaming and social deprivation play a mediating role in relation to cyber immorality. Conclusion: If students have social support from family, friends, and important others, they will be less likely to be cyber-bullied in the face of cyberspace harm.

Background: Banks and financial and credit institutions in Iran have a special position and importance as an influential financial institution, and the possible crisis or bankruptcy of a bank in the country can affect other financial institutions or the entire financial system and even macroeconomic variables. . Therefore, the purpose of this article is to explain the pattern of operational and credit risk in banks with an emphasis on ethical validation of customers. Method: The present research is a descriptive and applied research. From the 318 banks and subsets of active banks that existed in 2016 to 2018, according to the limitations, 108 companies were selected as samples. Excel software was used to calculate and prepare the research variables and also to extract the descriptive statistics of the research variables, and to estimate the regression models and test the hypotheses, the Eviuse statistical software version 10 was used. Results: It indicates that the operational risk variable (with the measure of equity ratio) has a positive and significant relationship with banks' stock returns. Also, both criteria related to the variable of internal factors i.e. deposit volume and liquidity volume also have a positive and significant relationship with stock returns of listed banks. However, it was found that among the three criteria related to credit risk variable, i.e. credit growth, profitability and capital ratio, capital ratio has no significant relationship. Profitability has a positive and significant relationship. Ethical validation risk has a negative and significant relationship with the target variable, i.e. stock returns of active banks in Tehran Stock Exchange. Conclusion: The results showed that the risk components were very important in the efficiency and inefficiency of Iranian banks. One of the criteria for measuring the health of banks is the ratio of non-current bank claims to granted facilities, which measures the level of banks' risk in the ethical validation of customers.

Background: Job fit theory emphasizes the existence of a mutual relationship between individual characteristics and organizational characteristics. According to this theory, employees of organizations are willing to work in environments that fit their goals, personality, and moral values. Therefore, the purpose of this research is to study moral concerns and moral disengagement in auditors working in the auditing profession based on job fit theory. Method: The research method is applied in terms of purpose and descriptive in terms of data collection. The statistical population includes auditors working in auditing firms that are members of the Society of Certified Accountants. A sample of 193 people was selected from this community. The sampling method is random. The instrument used to measure the variables is a questionnaire. Data analysis has been done based on the statistical method of Mann-Whitney and Wilcoxon mean comparison using SPSS software. Findings: The results of this research show that the average moral concerns and   moral disengagement among auditors is different according to the place of employment (trusted and non-trusted auditing firms of the stock exchange) and job rank (CPA and Non-CPA). The difference is due to the occupational and organizational characteristics of auditing firms. Conclusion: The ethical behavior of people is rooted in personal and professional values and characteristics. Therefore, by improving organizational, personal and occupational characteristics and values, professional ethics can be developed in the auditing profession.

Background: Social trust is one of the components of social capital. Moral disengagement is also a human trait that leads him to behave unethically. Therefore, the purpose of this research is to examine the role of social trust on moral disengagement in audit profession. Method: The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes auditors working in audit firms that are members of the public accountant’s society. A sample of 208 auditors was selected from this community. The sampling method is random. The survey instrument used to measure the variables is a questionnaire. Data analysis is based on descriptive statistics and multivariate regression using SPSS software. Results: The results of this research show that social trust has a significant and negative relationship with moral disengagement. Therefore, social trust reduces unethical behavior in auditors. Conclusion: Human moral behavior is rooted in social values, including social trust. Therefore, improving trust among people in society can lead to improving professional ethics in the auditing profession.