The Impact of Neoliberalism on the Ethical Judgment of Auditors
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
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