The Effect of Personal Spiritual Aspects of Independent Auditors on their Judgement in Dealing with Unrecorded Taxes by Taxpayers

Unrecorded tax debt among companies is an important issue for Iranian National Tax Administration (INTA). In this regard, judgment of auditors plays an important role to help INTA while dealing with this kind of condition. Several scholars in accounting area have discussed the factors affecting auditors’ judgments. However, this study attempts to introduce and examine different components of individual view of spiritual capital (ethics, morals, personal values and culture) on auditors’ judgments. The extracted data from Iranian certified Public Accountants’ questionnaire have been tested through Spearman correlation and multiple regressions. The results of study imply that the spiritual capital of an individual could affect adjustments of auditors’ judgments when they face ethical dilemma like unrecorded tax debt.