The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment

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Salehi Komamardakhi Seyedeh Samaneh; Azadi Keihan; Vatanparast Mohammad Reza

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2024 | Volume:13 | Issue:52 Page(s): 313-332

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Information Journal Paper

Title

The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment

Author(s)

Salehi Komamardakhi Seyedeh Samaneh | Azadi Keihan | Vatanparast Mohammad Reza | Issue Writer Certificate

Keywords

Organizational Ethics

organizational culture

Auditor's professional judgment

Abstract

Today's business requires social interactions and ethical considerations and the right culture. The requirement to make a profit does not justify immoral activities and neglect of socially acceptable practices. The main purpose of the present research was to measure the impact of Organizational Ethics and Culture on Auditor's professional using Structural Equation Modeling. The present research is a functional study in terms of objective from a type of descriptive. It is a field study in terms of data collection. The statistical population of the research is auditors and accountants. Sampling method has been simple random Sampling. The sample size was determined as 211 auditors and accountants using limited Cochran's formula. The data were analyzed using SPSS22 and structural equations modeling. The results of the study showed that organizational ethics have a significant effect on the auditor's judgment. Findings also showed that organizational culture has no significant effect on the auditor's judgment. Also, organizational culture has a significant effect on organizational ethics. However, organizational culture did not have a significant effect on the auditor's judgment. The results also indicate that organizational culture influences the auditor's judgment through organizational ethics.

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