The Relationship between Ethical Reasoning and other Dysfunctional ‎Behaviors of Auditors

  Investigating the factors that affecting the auditors' behavior is ‎necessary. Several factors affect the auditors' behavior. Auditors’ ethical position is one of the effective factors. The purpose of this research is investigating the impact of ethical ‎reasoning on other dysfunctional auditors' behavior. In this regard, the research problem is ‎that whether auditors' dysfunctional behaviors were affected by their ethical reasoning. With regard to the subject of the research, survey method was used to collect data. ‎The population of the current study consists of in-charge auditors employed in audit firms ‎and audit organization. To select the participants, simple random sampling was used. The most ‎common ways of data collection in survey method are personal interviews and ‎questionnaire. In this study, three questionnaires containing specialized and general questions were used to ‎collect data. In order to examine the hypotheses of this study, multiple logistic regression ‎analysis was used.‎ The research results showed that there is no statistically significant ‎relationship between ethical positions and other dysfunctional auditors' behavior within all ‎sub-hypotheses and main hypothesis‏.‏ Furthermore, the findings showed that relativism and ‎idealism are not related with weak evidence to evaluate client, accepting weak client ‎explanation, reducing work in auditing, failure to research an accounting standard.‎ The results showed that in all hypotheses, there is no statistically significant ‎relationship between auditors' ethical reasoning and other dysfunctional behavior‏.‏