|
The effect of moral intelligence on the auditor's ethical decision-making process, emphasizing the role of moral orientations and personality type
|
Hossein Norani   , Mehdi Dasineh * , Amin Moallemi |
|
|
|
Abstract: (384 Views) |
| The main goal of this research is to investigate the effect of moral intelligence on the auditor's ethical decision-making process, emphasizing the role of moral orientations and personality type. The statistical population of the research is the auditors working in the audit organization and audit institutions, members of the official accountant’s society of Iran, and the selected sample includes 250 questionnaires that were distributed and collected in 1401. For this purpose, in the form of a survey method and with a standard questionnaire tool, relevant information has been collected and analyzed using the structural equation model technique. The results of the study showed that personality type has a mediating effect and has a direct effect on the relationship between moral intelligence and moral decision-making. Also, the results showed that idealist and relativist moral orientations have a mediating effect on the relationship between personality type and moral decision-making; But idealism has a positive effect and relativism has a negative effect. This means that idealistic moral orientations increase the positive effect of personality type on the auditor's ethical judgment and decision-making; But relativism reduces it. |
|
| Keywords: Moral Intelligence, Personality Type, Moral Decision Making, Moral Orientations |
|
|
Full-Text [PDF 961 kb]
(94 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2022/10/25 | Accepted: 2023/09/9 | Published: 2024/03/10
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
