The effect of Social Conservatism and Machiavellianism on Auditor's Independence

This study investigate the relationship between social conservatism and Machiavellianism with auditor's independence. Social conservatism refers to believe in ancient traditions of community. But in Machiavellianism it’s authorized to use any means to achieve the goal, even if it is inconsistent with the ideals of the goal. The oretical foundations of this study collected by archival research method. The research method is descriptive and it's instrument is questionnaire. We use a questionnaire of the machiavellianism that developed by Christie and Geis in 1970, Also , for measuring the social conservatism we use Evraett (2013) questionnaire.
Hypothesis testing has conducted by ordinal logistic regression. Statistical sample are 237 auditors who work in private and public audit firms. The results of the study show that machiavellianism have a significant and negative relationship with auditor's independence. Also, the evidence of this research show that social conservatism have a significant and direct relationship with auditor's independence.