The Relationship between Social Conservatism and Accountants and Auditors Ethical Orientation

This research investigates the relationship between social conservatism with accountants and auditor’s ethical orientation. Theoretical materials of this study have been prepared via archival studies and while research data was gather via a inquiry-based approach. The research hypothesis have been investigated by non-parametric and multivariate regression. The results show that there is a significant relationship between social conservatism and idealism. But there is not relationship between social conservatism and relativism. Also there is a significant relationship between the occuption, the office place and gender with the social conservatism level. We found that the social conservatism level in auditors are more than accountants and women are less conservative than men. Also the social conservatism in both auditors and accountants in public sector are more than private sector.