The effect of individual Moods on auditors' ethical orientation

Subject Areas : Financial Economics

Faezeh Moazen ¹ , Mohammad Reza Pourali ² , Mehdi Maranjory ³ , Razia Alikhani ⁴

1 - Accounting Department, Islamic Azad University, Chalous Branch, Chalous, Iran
2 - Associate Professor of Accounting ، Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran
3 - Assistant Professor of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran
4 - Assistant Professor of Accounting,, Chalous Branch, Islamic Azad University, ,Chalous, Iran

Received: 2023-06-20 Published : 2024-07-10

Keywords: &quot, Individual Moods&quot, , &quot, Auditors&#039, ethical orientation Idealism&quot, , &quot, Moral relativism&quot, ,

Abstract :

The reality for auditors is that, unlike the audit process, they experience emotional reactions, which can lead to different behavioral ethics. Therefore, in this research, the impact of individual Moods on auditors' ethical orientation has been investigated. The statistical sample of this research includes 201 managers and partners in auditing firms, members of the official auditors community based in Tehran in 2021. The theoretical basis of research has been collected through library studies and research data based on questionnaires and analyzed using SmartPLS software. Research hypotheses have been investigated based on correlation method and using structural equations. The findings of the research show that individual Moods have a positive and significant effect on auditors' moral orientation indicators (including moral idealism and relativism). In general, the results of the research show that the psychological characteristics of auditors are among the most influential factors in observing professional ethics. Also, this research can provide useful information for the policy makers of the auditing profession and expand the results of behavioral research in the auditing field.