Psychopathic, Narcissism, Ethical orientation and Opinion Shopping

it is unethical to buy comments which also affects the quality of the audit and damages its credibility.Opinion shopping referred to as unethical behavior of independent which also affects the quality of the auditing. The purpose of this study is to investigate the effect of ethical orientation on opinion shopping by considering the relationship between personality and ethical characteristics. This research is a descriptive-survey type and its statistical population includes practitioner auditors in private audit firms in year 2020. Data collected from questionnaires distributed among the statistical sample were analyzed using structural equations and LISREL software. Findings show that relativism has a direct and significant effect on opinion shopping. On the other hand, psychopathic personality traits have a significant relationship with ethical orientation. The results of this study emphasize that psychopathic personality traits can lead to moral degradation and this ultimately leads to behavior that is associated with a decrease in the quality of the audit work.