Analyzing the Relationship between Ethical Orientation with Intensity and Sensitivity
Ethical orientation as a guide to the formation of individual beliefs and attitudes in dealing with ethical dilemmas can influence the of auditors' decision-making. Hence, in this research, the relationship between ethical orientations and the ethical sensitivity and moral intensity of auditors is examined.
The method of this research is descriptive survey. The statistical population includes auditors working in private audit firms and 186 members of the community were selected as a sample group. Data were collected through a questionnaire and analyzed using the structural equation modeling with using PLS.
The results of research hypotheses show that there is a positive and significant relationship between idealism ethical orientation with ethical sensitivity and moral intensity and there is a significant negative correlation between relativism ethical orientation with ethical sensitivity and moral intensity.
The results of the research show that auditors with a high degree of relativism, in comparison with the idealistic auditors, display undesired moral decision-making processes because, they are less sensitive to ethical issues. Therefore, this research shows the role of idealistic and relative ethical orientation in the decision making of auditors.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.