The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity

The need for cognition is an important element in decision making and judgment of individuals which is ignored by behavioral accounting research. Also, it affects as the ability of ethical development on ethical behavior. The purpose of this research is to investigate the relationship between the need for cognition, ethical behavior (capacity) and the auditor’s objectivity. The population of the study includes 222 auditors in private audit institutions and organizations in 1397. The instrument for measuring variables is a questionnaire, and data have been analyzed using the structural equation model with LISREL software. Research findings show that the need for knowledge and ethical capacity has a positive and significant effect on auditor’s objectivity and ethical capacity also plays mediator role between the need for cognition and auditor’s objectivity.