The influence of Pygmalion's psychological components on the development of auditors' ethical characteristics

The environment of the auditing profession, due to the responsibilities it bears, is a very complex and turbulent field, because while bearing the pressures in this profession, it must have the psychological, behavioral and functional capabilities to deal with influence and mediations. to maintain its independence. The growth and development of positive psychology approaches in the fields of human resources management has created Pygmalion as a new conceptual basis in the psychology of jobs and has caused the desire to use knowledge and skills to perform job duties according to job expectations in that profession to increase and this The subject can also lead to the development of ethical functions. Based on this, the aim of this research is to investigate the components of Pygmalion's influence on the development of auditors' moral values. The target population of this research was the senior auditors who are members of the audit organization and private sector audit institutions, who were selected through random sampling and examined in a period of 6 months. The results of this research showed that the psychological effect of Pygmalion has a positive and significant effect on moral virtue and moral conscientiousness as two dimensions of auditors' moral values.