The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values

The growth and development of positive psychology approaches in the areas of human resource management has created a successful conceptual basis in the psychology of business and jobs and has led to a tendency to apply knowledge and skills to job expectations in line with job expectations. That profession will grow, and this can also lead to the development of ethical practices. The Purpose of this research is the effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values. The target population of this study was auditors of auditing organizations and private sector audit firms that were selected through random sampling and evaluated over a period of 6 months. The research instrument was standard questionnaires and partial least squares analysis (PLS) was used to test and test the research hypotheses. The results of this study showed that the effect of Self-fulfilling Prophecy on ethical virtue and ethical conscientiousness as two dimensions of auditors' ethical values has a positive and significant effect.