The Relationship between Ethical Reasoning and other Dysfunctional Behaviors of Auditors

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DAVOODI ALI; hoshmand abdolhamid

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Journal: Ethics in Science and Technology Year:2019 | Volume:13 | Issue:4 Page(s): 133-139

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Information Journal Paper

Title

The Relationship between Ethical Reasoning and other Dysfunctional Behaviors of Auditors

Author(s)

DAVOODI ALI | hoshmand abdolhamid | Issue Writer Certificate

Keywords

Ethical reasoningQ1

Reduce work in auditingQ1

Accounting standardQ1

Abstract

Background: Investigating the factors that affecting the auditors' behavior is necessary. Several factors affect the auditors' behavior. Auditors’ ethical position is one of the effective factors. The purpose of this research is investigating the impact of Ethical reasoning on other dysfunctional auditors' behavior. In this regard, the research problem is that whether auditors' dysfunctional behaviors were affected by their Ethical reasoning. Method: With regard to the subject of the research, survey method was used to collect data. The population of the current study consists of in-charge auditors employed in audit firms and audit organization. To select the participants, simple random sampling was used. The most common ways of data collection in survey method are personal interviews and questionnaire. In this study, three questionnaires containing specialized and general questions were used to collect data. In order to examine the hypotheses of this study, multiple logistic regression analysis was used. Results: The research results showed that there is no statistically significant relationship between ethical positions and other dysfunctional auditors' behavior within all sub-hypotheses and main hypothesis. Furthermore, the findings showed that relativism and idealism are not related with weak evidence to evaluate client, accepting weak client explanation, reducing work in auditing, failure to research an Accounting standard. Conclusion: The results showed that in all hypotheses, there is no statistically significant relationship between auditors' Ethical reasoning and other dysfunctional behavior.

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APA: Copy

DAVOODI, ALI, & hoshmand, abdolhamid. (2019). The Relationship between Ethical Reasoning and other Dysfunctional Behaviors of Auditors. ETHICS IN SCIENCE & TECHNOLOGY, 13(4 ), 133-139. SID. https://sid.ir/paper/122753/en

Vancouver: Copy

DAVOODI ALI, hoshmand abdolhamid. The Relationship between Ethical Reasoning and other Dysfunctional Behaviors of Auditors. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2019;13(4 ):133-139. Available from: https://sid.ir/paper/122753/en

IEEE: Copy

ALI DAVOODI, and abdolhamid hoshmand, “The Relationship between Ethical Reasoning and other Dysfunctional Behaviors of Auditors,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 13, no. 4 , pp. 133–139, 2019, [Online]. Available: https://sid.ir/paper/122753/en

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