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:: Volume 7, Issue 13 (9-2022) ::
aapc 2022, 7(13): 200-223 Back to browse issues page
The Relationship Between Social Dominance and Moral Dis-Engagement: Evidence from the Auditing Profession
Donya Malaki1 , Bahman Banimahd 2, Hamidreza Vakilifard3
1- Ph.D Student of Accounting, Department of Accounting,Islamic Azad University,Tehran Science and Research Branch, Tehran (donya.maleki@srbiau.ac.ir)
2- Associate Professor Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran(Corresponding Author) , dr.banimahd@gmail.com
3- Associate professor in accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran( H-vakilifard@srbiau.ac.ir)
Abstract:   (2307 Views)
Ethics compliance is very important in the auditing profession. Ethical behavior as a social behavior depends on the attitude and social orientations of the society. One of these orientations is social dominance. So, the purpose of this paper is to study the relationship between social dominance and moral dis-engagement in the auditing profession. This research is a survey research and the statistical sample of the research includes 229 auditors working in auditing organizations and private auditing firms that listed  on  the Iranian  Association of Certified Public  Accountants .The information needed for the current research was collected by completing the questionnaire in 2022 and using the available sampling method. The results of the research show that moral dis-engagement and social domination are not significantly different between women and men, auditors of auditing organizations and private auditing firms, as well as among auditors with different educational levels. Also, research evidence confirms that there is a positive and significant relationship between social dominance and auditors' moral dis-engagement. Gender, work experience, education and place of employment of the auditor has no significant relationship with moral dis-engagement. The results of this research can inform policy makers of the auditing profession about the level of moral disengagement and social dominance of auditors and also the relationship between these two variables.
 
Keywords: Social Dominance, Moral Dis-Engagement, Auditors and Auditing Profession
Full-Text [PDF 887 kb]   (661 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/10/29 | Accepted: 2022/11/12 | Published: 2022/09/22
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Malaki D, Banimahd B, Vakilifard H. The Relationship Between Social Dominance and Moral Dis-Engagement: Evidence from the Auditing Profession. aapc 2022; 7 (13) :200-223
URL: http://aapc.khu.ac.ir/article-1-1127-en.html
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Volume 7, Issue 13 (9-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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