تأثیر نقش تعدیلی درک حسابرس از فرهنگ اخلاقی سازمان بر رابطه حرفه‌گرایی و قضاوت اخلاقی حسابرس

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران

2 استاد گروه حسابداری، دانشکده مدیریت و اقتصاد ، دانشگاه شهید باهنر کرمان، کرمان، ایران

3 استاد گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران

10.22099/jaa.2023.45298.2289

چکیده

این مطالعه به بررسی تأثیر حرفه‌گرایی حسابرسان از طریق مؤلفه‌های آن بر قضاوت اخلاقی آن‌ها با تأکید بر نقش تعدیل‌گر درک حسابرسان از فرهنگ اخلاقی سازمان پرداخته است. این مطالعه باهدف بهبود و تقویت رفتارهای حرفه‌ای و قضاوت اخلاقی در حسابرسان و با فرض همسوسازی نگرش‌های حرفه‌ای و اخلاقی فردی در حسابرسان به بررسی نقش تعدیل‌کنندگی فرهنگ اخلاقی سازمان در این رابطه می‌پردازد. داده‌ها با استفاده از ابزار پرسشنامه با مشارکت ۲۰۴ نفر از حسابرسان شاغل در سازمان حسابرسی و مؤسسات حسابرسی بخش خصوصی از طریق نمونه‌گیری در دسترس انجام شد. تحلیل داده‌ها با استفاده از رگرسیون چندگانه و برنامه الحاقی پردازشگر هایس در تحلیل رگرسیون نشان داد بین مؤلفه‌های حرفه‌گرایی؛ تعهد حسابرسان به منافع عمومی و اجرای استقلال با قضاوت اخلاقی آن‌ها ارتباط معناداری وجود دارد و درک حسابرس از فرهنگ اخلاقی سازمان در رابطه حرفه‌گرایی (از طریق مؤلفه‌های آن) بر قضاوت اخلاقی نقش تعدیل‌کننده دارد. به‌عبارت‌دیگر هر‌چه درک حسابرس از فرهنگ اخلاقی سازمان افزایش یابد رابطه تعهد‌به ‌منافع‌ عمومی و تعهد‌به ‌اجرای ‌استقلال به‌عنوان دو مؤلفه حرفه‌گرایی حسابرسان با قضاوت اخلاقی آن‌ها افزایش می‌یابد؛ بنابراین درک حسابرس از فرهنگ اخلاقی سازمانی قوی رابطه حرفه‌گرایی بر قضاوت اخلاقی حسابرس را تقویت می‌نماید. باتوجه‌به نتایج، فرهنگ اخلاقی می‌تواند بر ارتقای سطح رفتارهای حرفه‌ای متعهدانه تأثیرگذار بوده و منجر به بهبود کیفیت قضاوت اخلاقی حسابرسان شود.

کلیدواژه‌ها

عنوان مقاله [English]

The effect of the moderating role of the auditor's understanding of the organization's ethical culture on the relationship between professionalism and the auditor's ethical judgment

نویسندگان [English]

  • somayeh yazdi 1
  • omid pourheidari 2
  • ahmad khodamipour 3
1 Department of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran
2 Professor of Accounting Department, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran
3 Professor of Accounting Department, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran
چکیده [English]

Introduction
This research has investigated the impact of auditors' professionalism through its components on their ethical judgment, emphasizing the role of the moderator of auditors' understanding of the organization's ethical culture. This paper aims to improve and strengthen the ethical behavior and ethical judgment of auditors, and with the assumption of aligning individual professional and ethical attitudes in auditors, examines the moderating role of the organization's ethical culture in this regard. 
 
2- Hypotheses
According to the proposed theoretical foundations, in this study of professionalism, commitment to the public interest and implementation of independence (as two components of professionalism) are introduced and investigated as factors that can influence auditors' ethical judgment. Also, considering that the organization's ethical culture promotes ethical behavior and prevents unethical behavior, can the auditor's understanding of this culture moderate the relationship of professionalism (through its components) on auditors' ethical judgment? And can professionalism, which is related to the individual beliefs and attitudes of members about auditors' professional values, as an individual factor in the interaction of the auditor's understanding of the organization's ethical culture, as a situational factor, lead to the strengthening of ethical judgment in auditors? This study aims to investigate whether the organization's ethical culture can coordinate auditors' thoughts and opinions to improve ethics and moral judgment by influencing the auditors' attitudes, opinions, and beliefs and provide reasons to improve and strengthen ethical judgment in auditors. Therefore, to investigate whether the ethical culture of audit institutions moderates the effect of professionalism on auditors' ethical judgment, the following hypotheses are presented:
H1: There is a significant relationship between auditors' commitment to the public interest and their ethical judgment.
H2: There is a significant relationship between auditors' commitment to independence and their ethical judgment.
H3: The auditor's understanding of the organization's ethical culture moderates the relationship between auditors' commitment to the public interest and their ethical judgment.
H4: The auditor's understanding of the organization's ethical culture moderates the relationship between auditors' commitment to independence and their ethical judgment.
 
3- Method
This research is categorized as a behavioral study. The goal of the research is applicable; the nature and method is a correlation descriptive survey. Also, it is field study research in which theoretical collecting is archival and inductive. The most common data collection method for survey research is a questionnaire. The study's statistical population includes auditors working in the auditing organization and auditing firms that are members of the Iranian Society of Certified Public Accountants. Using random sampling, 204 people were selected as the research sample. Also, the analysis of this research was done with the help of SPSS software in two descriptive and inferential levels; in the descriptive part central indicators such as mean and median, and dispersion indicators such as standard deviation, kurtosis, and skewness were calculated for different variables and to check the correlation and also Inferential statistics methods (Pearson correlation coefficient significance test and multiple regression analysis) were used to influence the moderating variable. 
 
4- Results
Data analysis using multiple regression and Hayes processor add-on program in regression analysis showed that there is a significant relationship between the components of professionalism; the auditors' commitment to the public interest and the implementation of independence with their ethical judgment. Also, Commitment to the public interest with the interaction of the auditor's understanding of the ethical culture of the organization explains 51% of the variance of ethical judgment, and in this regard, more than 3% of the increase in variance is due to the moderating effect of the auditor's understanding of the ethical culture of the organization. The commitment to implement independence with the interaction of the auditor's understanding of the organization's ethical culture explains 45% of the variance of ethical judgment, and in this regard, more than 6% of the increase in variance is due to the moderating role of the auditor's understanding of the organization's ethical culture. In other words, the auditor's understanding of the organization's ethical culture moderates the relationship between professionalism (through its components) and ethical judgment.  
 
5- Discussion and Conclusion
The results showed that the auditors who consider themselves committed to serving the public interest, as well as auditors who believe that independence rules should be strictly enforced, actions that are unacceptable according to the profession’s ethical standards are considered unethical and, their ethical judgment is higher. Also, the results showed that the auditor's understanding of the organization's ethical culture has a significant moderating role in the relationship between professionalism and ethical judgment. Therefore, the commitment to the public interest and the commitment to implement independence as two components of professionalism in interaction with the auditor's understanding of the ethical culture of the organization, strengthens the ethical judgment in auditors.
 
Keywords: Commitment to the Public Interest, Commitment to Independence, Ethical Judgment, Auditor's Understanding of the Ethical Culture of the Organization.
 

کلیدواژه‌ها [English]

  • "commitment to the public interest"
  • "commitment to independence"
  • "ethical judgment"
  • "auditor's understanding of the ethical culture of the organization"

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  • تاریخ دریافت: 12 آذر 1401
  • تاریخ بازنگری: 10 اسفند 1401
  • تاریخ پذیرش: 10 اسفند 1401

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