جستجوی مقالات مرتبط با کلیدواژه « moral judgment » در نشریات گروه « حسابداری »

The development of the auditing profession and its ability to gain public trust will depend on the observance of professional ethics. The neoliberal mindset is one of the most important factors influencing the behaviors and level of ethics of auditors, and identifying the mindset is an important source of information to identify the ethical judgment of auditors. Therefore, in this study, the impact of neoliberalism on the ethical judgment of independent auditors has been investigated.

In this research, 194 auditors working in private sector auditing firms and auditing organizations in 2022 participated. Data were collected through a paper questionnaire and analyzed using Excel and SPSS software.

The findings of this study show that neoliberalism has a negative and significant relationship with the moral judgment of auditors and with increasing liberalism thinking, the moral judgment of auditor's decreases.

Based on the findings of this study, since the main task of auditors is to reassure and comment on financial statements and the judgment of auditors can affect the interests of many users, so identify those ethical factors that can affect the judgment of the auditor. To be effective is important.

Contribution: 

The findings of this study can lead to the development of auditing theories and texts about auditors' judgment, as well as useful information for the community of certified public accountants and other policymakers of the auditing profession about the level of neoliberal thinking among auditors and the effect of this thinking on their judgment

The purpose of this paper is to examine the effect of ethical reasoning, exposure to ethics, and the perceived ethical climate on auditors' ethical judgment. The statistical population of this research includes the partners of audit institutions that are members of the Certified Public Accountants Society (independent auditors working as partners), and to investigate the issue, 88 people were selected as a sample from among the members of the society using Cochran's formula. Structural equation modeling has been used to test the research hypotheses. The results of the hypothesis test showed that ethical reasoning, exposure to ethics, and the perceived ethical climate have a positive and significant effect on auditors' ethical judgment. Among the investigated factors, moral reasoning has the greatest impact, and the perceived moral atmosphere has the least effect on the ethical judgment of auditors. People can provide moral arguments according to their knowledge of moral principles and processes. On the other hand, the development of ethics as well as how to teach it can help auditors make ethical decisions when choosing different options. Also, the more ethically auditors perceive their organization's atmosphere, the more ethically they act in applying professional judgments. By examining ethical orientation as an imperative element of judgment and decision-making in the auditor's profession, this research can contribute to expanding the theoretical foundations of behavioral research in auditing as well as provide useful information for auditing policymakers to formulate auditing strategies based on.

Human judgment and decision-making affect all stages of the creation of accounting information, from the beginning to the interpretation of information. The decision-making process can be shaped by emotions, emotions can change signals of evaluation, risk perception and strategic orientation. Thus, there is an aspect of human behavior in the judgment and decision-making process that is reflected in the accounting information disclosed in the financial statements. Therefore, in the present study, the effect of different emotional states (emotions) on biased decisions in accounting has been investigated. This research is a descriptive and quasi-experimental application. The statistical population of this research is graduate students of accounting in a simulated environment by presenting a scenario as a financial manager. The number of samples was determined according to the unknown number of population through the formula of unknown population 198 people. One-way analysis of variance and LSD post hoc test were used to analyze the data. The results of this study show that different emotional states (happy / sad) have a significant effect on students' decision-making in the role of financial managers. The decision-making of financial managers (accounting students) who were in a normal emotional state was less biased than that of financial managers who were in an unusual (happy / sad) emotional state. The results of this study show that when people experience natural and stable emotional states, they can make the right decisions. But when their condition is unusual, they are unable to make the right decision.

CContrary to expectations, ethics research has shown that, accountants earn low ethical reasoning scores in the moral development tests, due to accountants focusing on agreeableness trait. However, ethical tests evaluate agreeableness trait up to the intermediate levels of the moral development model. The purpose of this study is to investigate the relationship between five personality traits and ethical judgments of accounting students compared with management students. The big five personality traits are conscientiousness, extraversion, agreeableness, neuroticism and openness to experience. I also investigate the relationship between gender and moral judgment. Using a questionnaire and answers provided by 386 accounting and business students, from five universities located in Tehran province, in 2018, results show, accounting students have a higher priority for agreeableness personality trait. But, there is no significant difference between the ethical judgments of accounting and business students. I find that those accounting students who do prefer agreeableness trait appear to have lower levels of moral judgment. While this relationship does not exist for the business students. This means that accounting students have different personality traits, influenced by their discipline, and therefore have different moral judgment. Also, for both groups, there is a positive significant relationship between conscientiousness and extroversion with moral judgment and the relationship between neuroticism and moral judgment is negative. Finally, the study of the relationship between gender and moral judgment showed that, according to theory of gender role in socialization, female students tend to have more moral judgments than males.