Investigating the antecedents of unethical decisions and auditor self- Actualization (Case Study of Auditors from Accounting Firms of the Iranian Association of Certified Public Accountants in Mashhad City )
نویسندگان
1 Master of Accounting, Department of Accounting, Faculty of Administrative Sciences, Imam Reza International University, Mashhad, Iran
2 Associate Professor, Accounting Department, Faculty of Administrative Sciences, Imam Reza International University, Mashhad, Iran
doi
10.30470/er.2026.2051938.1402چکیده
The aim of this study is to investigate the effect of organizational climate, role clarity, and intention to leave the job on unethical decisions and auditor self- actualization. The research is purpose-based, applied, and descriptive-correlational. The statistical population of this study was Mashhad auditors, and a statistical sample of 384 auditors from audit firms of the Mashhad Certified Public Accountants Association was selected. Non-random sampling method was available. The instrument was a standard questionnaire, the validity and reliability of which have been confirmed. Structural equation modeling with SmartPLS3 software was used to analyze the data. The results of the study showed that organizational climate has a significant effect on auditor self-actualization and his unethical decisions. Role clarity has a significant effect on unethical decisions, but its effect on auditor self-actualization was not confirmed. Intention to leave the job has a significant effect on auditor self-actualization and his unethical decisions.
