The Relationship Between Ethical Orientation and Tendency to Bribe: Evidences of Audit Profession in Private Audit Firms

Bribery is one of the ethical problems of the society and is considered as a distinct sign of fiscal corruption. Just like other people, auditors may be exposed to this ethical problem. Hence this research is focusing on the relations between ethical orientation and the tendency toward bribery in case of certified auditors in 2014. The goal of this research is assessment of ethical orientation and its relation with the tendency to bribe among the auditors in private audit firms. Regarding nature, the present research method is descriptive and conceptual. To test the research hypothesis the multi varieties regressions is used. Results of the study show that there is a direct relationship between relativism view and the tendency to bribe among the auditors in private audit firms. In contrast, there is a negative but significant relationship between idealism view and the tendency to bribe among the auditors in private audit firms. Also, the evidence from the research showed that among the auditors working for the private audit firms, those who are younger and less experienced, are more liable to bribe.