Explaining the Relationship between Materialism and Metamaterialism with the Auditor's Unethical Judgment

Materialism and metamaterialism are among the influential variables in the field of work ethics. The current research tries to study this relationship on the unethical judgment of auditors. Therefore, the purpose of this research is to study the relationship between materialism and meta-materialism with the auditor's unethical judgment.

The current research is descriptive of the correlation type. The statistical population of the study is auditors working in the audit organization and audit institutions, members of the public accountant’s community in 2021, and 129 auditors were selected as a statistical sample using a simple random sampling method. To collect data, a questionnaire was used and to analyze the data, the model of linear structural relations was used.

The results of the research show that materialism has a positive and significant relationship with auditors' unethical judgment, and metamaterialism has a negative and significant relationship with auditors' unethical judgment.

Based on the findings of this research, the two main duties of auditors are assurance and commenting on accounting information. Therefore, auditors' judgment can affect the interests of many users. Therefore, it is important to identify the ethical factors that can affect the auditor's judgment.