Investigating the Impact of Ethical Ideology and the Threat ‎of Self-Interest on Ethical Decision-Making of Auditors

نویسندگان
Asadiyan Owghani, Asghar ID 1
Hajiha, Zohreh ID 2
Royaee, Ramazanali ID 3
Vakilifard, Hamidreza ID 4

1 Dept. of Accounting, Sarab Branch, Islamic Azad University, Sarab, Iran

2 Dept. of Accounting, Faculty of Humanities, Islamic ‎Azad University, Science and Research Branch, Tehran, Iran

3 Dept. of Accounting, Faculty of Humanities, Islamic ‎Azad University, Science and Research Branch, Tehran, Iran

4 Dept. of Accounting, Faculty of Humanities, Islamic ‎Azad University, Science and Research Branch, Tehran, Iran

doi
چکیده

Background: Ethical ideology as an individual factor and the ‎threat of self-interest as an environmental factor can affect ‎the ethical conduct of the individual. Therefore, the purpose ‎of this study was to examine the impact of ethical ideology ‎and the threat of self-interest on the ethical decision-making ‎process of auditors.‎ ...

کلیدواژه‌ها
Ideal ethical ideology, Relativistic ethical ‎ideology, Threat of self-interest