Effect of mindfulness on the ethical orientation of auditors working in the auditing profession

Mindfulness is one of the most important cognitive characteristics of individuals and is a stimulus for moral decisions and judgments. Hence, the purpose of this study; The study of the relationship between mindfulness and moral orientation with an emphasis on idealism and relativism. The research method is applied in terms of purpose and descriptive-correlation in terms of data collection. The statistical population of this study is auditors working in the auditing profession. From this statistical population, a sample of 210 people were randomly selected. The instrument used in the research is a standard questionnaire. In the present study, the collected data were analyzed using correlation method and multivariate regression. The results show that mindfulness has no significant relationship with idealism. But mindfulness has a negative and significant relationship with relativism. In general, the evidence of this research indicates that mindfulness as a psychological trait reduces ethical relativism in auditors. In other words, if auditors do their job with better knowledge and attention, then they can behave more ethically.