The Impact of Ethical Behavior on the Organizational and Professional Identity of the Auditor

Document Type : Research Paper

Authors

1 Ph.D. Candidate in Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.

2 Assistant Professor of Accounting, Rudsar Branch, Islamic Azad University, Rudsar and Amlash, Iran.

3 Associate Professor of Accounting, Faculty of Management and Economics, University of Guilan, Rasht, Iran.

10.22103/jak.2023.21489.3885

Abstract

Objective: one of the major concerns of efficient managers is how to create suitable platforms for human factors working in the profession so that they can work in the society and profession with a sense of responsibility and full commitment and observe the moral principles governing their job and profession. On the other hand, professional and organizational identity is necessary for the success of companies in a competitive environment because it creates the commitment and job motivation of more people in the organization. Therefore, the current research was conducted to investigate the effect of ethical behavior on auditors' organizational and professional identities. According to the code of professional conduct, maintaining public trust in auditing is possible when certified public accountants provide their services at a level worthy of public trust. Organizational identity and professional identity are created due to interaction with, or even in opposition to, the internal and external forces of accounting institutions in a way that can introduce a person as committed or indifferent to the organization's goals. However, most of the previous internal studies have focused on investigating the impact of organizational and professional identity on professional skepticism and commercialization in auditing firms and have not paid much attention to the impact of factors affecting organizational and professional identity. Therefore, the current research wants to know the level of organizational identity and professional identity in the auditing profession and also to provide useful information to the legislators of this profession, auditing institutions, researchers and other stakeholders of the auditing profession about the organizational identity and professional identity and to introduce the ethical behavior of the accountant as it is an effective factor on the professional and organizational identities of accountants to make an important contribution to the advancement and development of researches in this field.
Method: in the current research, due to the study of data related to a specific period, the data analysis method is cross-sectional and based on the path analysis method. Two library and field methods were used to collect data in this research. This way, to write research literature and theoretical and qualitative topics, library resources such as books, publications, and websites were used, and to collect data, a standard questionnaire and face-to-face visits were used to auditors working in private audit institutions and audit organizations. The research questionnaire is divided into two parts: the first part is dedicated to personal information and includes 6 questions, and the second part, which includes 25 questions, measures the research variables. The statistical population of the research includes all auditors working in private audit institutions and audit organizations across the country. The statistical sampling was based on a simple random method using Cochran's formula, and there were 384 people. The questionnaire was distributed among 384 auditors with knowledge and expertise working in private audit institutions and audit organizations; after collecting the answers, due to not answering some important questions or not returning some questionnaires, 273 questionnaires were accepted and this number of questionnaires became the main reference of the research for analysis. To test the validity of the research theoretical model and calculate the influence coefficients, the structural equation modeling method by PLS software was used.
Results: The results of the research show that the values of the model fit indices were appropriate and that ethical behavior positively affects auditors' organisational and professional identities. In other words, the results of the research hypotheses test showed that auditors' ethical behavior has a positive and significant effect on the auditor's organizational identity and professional identity; professional identity includes gaining insight into professional performance and creating professional ideals and values. Therefore, values and ethical behavior are necessary to establish employees' professional identities. In addition, ethical leaders use symbolic mechanisms to promote and establish a premium identity in the organization, and this premium organizational identity helps to achieve functional goals, attract and maintain talents, gain reputation and create mental security in the organization.
Conclusion: the results of the research indicate that by promoting ethical behavior, the organizational identity and professional identity of auditors improve. This finding means that with the institutionalization of ethical behavior in audit institutions, employees are encouraged to focus on things that benefit the organization instead of completely personal goals; they should show a great sense of duty towards the organization and the profession and give importance to sharing the values and goals of the organization with other members. Based on the research findings, it is suggested that the government provides the necessary platforms for ethical behavior by establishing special laws for people who act against the laws. It is also recommended that ethical standards have a high coefficient in the selection and appointment of managers and employees in audit institutions; especially with regard to managers, he has chosen people who have outstanding moral qualities and have the dimensions of ethical leadership along with expertise and experience. Also, the objectives, code of ethics, and codes of professional conduct in auditing should be updated. It is suggested to the legislators of the auditing profession, like the community of official accountants, to formulate and implement mechanisms including procedures and guidelines by considering the components of ethical behavior to strengthen the professional and organizational identity.

Keywords

Main Subjects

References

اللهیاری، محبوبه؛ حمیدی، مهرزاد و همتی نژاد، مهر (1390). رابطه هویت سازمانی و عوامل اجتماعی- جمعیت شناختی با رفتار شهروندی سازمانی در ورزش. مطالعات مدیریت ورزشی، 8(9)، 95-1 https://sid.ir/paper/502905/en.
بزرگ اصل، موسی (1382). پشت پرده سقوط انرون و پیامدهای آن بر حرفه حسابداری. حسابرس، 10(20)، 46-53 https://www.sid.ir/paper/489105/fa.
تیبودو، جی سی (2008). حسابرسی پس از قانون ساربنز اکسلی. ترجمه رحمت اله نادری بنی، تهران، انتشارات چرتکه.
حسینی‌نسب، حجت (1403). بررسی تأثیر برنامه اخلاق سازمانی بر رفتارهای غیراخلاقی حسابرسان مستقل، با در نظر گرفتن نقش میانجی فرایند ارزیابی شناختی فردی. مجله دانش حسابداری، 15(1)، 103-130 DOI: 10.22103/jak.2023.21251.3867.
رحیمیان، نظام الدین و هدایتی، علی (1392). عوامل مؤثر بر اظهار نظر حرفه‌ای حسابرسان. حسابدار رسمی، 24(36)، 9-77 http://www.iacpa.ir/portals/0/ pdf/faslnameh/faslnameh24/AvamelMoaser-Rahimian&Hedayati.pdf.
رضایی، نرگس؛ بنی مهد، بهمن و حسینی، سیدحسین (1397). تأثیر هویت سازمانی و حرفه‌ای بر تردید حرفه‌ای حسابرس مستقل. دانش حسابرسی، 18(71)، 175-199 https://www.sid.ir/paper/512855/fa.
سامی، سیامک؛ خسروی پور، نگار و لشگری، زهرا (1401). تأثیر کاربردِ استعاره دیالکتیکی بر فرایند بلوغِ مذاکره حسابرسان. مجله دانش حسابداری، 13(1)، 121-139 DOI: 10.22103/jak.2021.17512.3483.
شایسته شجاعی، پرویز؛ پورزمانی، زهرا و یعقوب‌نژاد، احمد (1399). تأثیر معیارهای رفتار اخلاقی (شامل محیط اخلاقی، تعهد حرفه‌ای، ارزش‌های اخلاقی و ایدئولوژی اخلاقی) بر عملکرد حسابرسان. حسابداری ارزشی و رفتاری، 5(10)، 318-281 https://aapc.khu.ac.ir/article-1-935-fa.html.
شایمی برزکی، علی؛ نصر اصفهانی، علی و نوابی، ارمغان (1390). تحلیل رابطه روش‌های جامعه‌پذیری سازمانی و اهمیت سازمانی در شهرداری اصفهان. پایان‌نامه کارشناسی ارشد، دانشگاه اصفهان https://elmnet.ir/doc/10499833-17712.
شریفی‌فرد، امل؛ حربی، آزاده؛ بهارلو، مصطفی و منتخب یگانه، محمد (1398). طراحی و آزمون الگویی از پیشایندهای رفتار اخلاقی. اخلاق در علوم و فناوری، 14(4)، ۱۰۴-۱۱۱ https://ethicsjournal.ir/article-1-1625-fa.html.
صادقیان، مسعود؛ جهانگیرنیا، حسین و غلامی جمکرانی، رضا (1398). نقش اخلاق در تعامل استراتژیک بین حسابرس مستقل و مدیریت بر پایه نظریه بازی. دانش حسابداری و حسابرسی مدیریت، 8(29)، 43-56 https://journals.srbiau.ac.ir/article_13824.html.
کمالی زرگانی، نوشین؛ شورورزی، محمدرضا و کوهبر، محمد امین (1402). ارزیابی محرک‌های دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس در کاهش اثربخشی مذاکره در حرفه حسابرسی. مجله دانش حسابداری، 14(2)، 117-145 DOI: 10.22103/jak.2022.20255.3775.
محسن‌زاده گلفزانی، مریم؛ خدادادی، محسن و رضائی پیته نوئی، یاسر (1402). شناسایی عوامل موثر بر رفتار اخلاقی حسابرسان با استفاده از تحلیل فراترکیب و تأثیر آن بر هویت سازمانی و حرفه‌ای حسابرس. رساله دکتری، دانشگاه آزاد اسلامی واحد بین الملل انزلی https://ganj.irandoc.ac.ir/viewer/ d60a8b6ee836e23b8a8c2f601811576b?sample=1.
محمدی، محمد؛ طریقی، سمانه و طایفه آقاخان هشترودی، نگین (1397). عوامل سازمانی و تأثیر رضایت شغلی بر عملکرد حسابرسان. اقتصاد و کسب و کار، 9(19)، 23-37 https://sanad.iau.ir/journal/jebr/Article/667568?jid=667568.
مرادی، مهدی، رستمی، امین، و اباذری، زهره (1395). بررسی عوامل مؤثر بر اعمال رفتارهای ناکارآمد حسابرسان. حسابداری مالی، 8(30)، 40-64 https://qfaj.mobarakeh.iau.ir/ article-1-665-fa.html.
مؤمنی، محمد و فعال قیومی، علی (1390). تحلیل‌های آماری با استفاده از SPSS. تهران، دانشگاه تهران.
ولیان، حسن، صفری گرایلی، مهدی، و حسن‌پور، داوود (1399). هویت حرفه‌ای و سازمانی حسابرسان و تجاری سازی در مؤسسات حسابرسی. دانش حسابرسی، 20(78)، 356-391 https://www.sid.ir/paper/526299/fa.
هاشمی، احمد؛ اکبریه، پروین و امیدی، جمشید (1395). هویت حرفه‌ای معلمان (اصول و راهکارها). تهران، تایماز.
References
Abdelhak, E., Elamer, A., AlHares, A., & McLaughlin, C. (2019). Auditor’s ethical reasoning in developing countries: The case of Egypt. International Journal of Ethics and Systems, 35(4), 558–583 https://ssrn.com/abstract=3400597.
Allahyari, M., Hamidi, M., & Hamtinejad, M. (2011). The relationship between organizational identity and socio-demographic factors with organizational citizenship behavior in sports. Sports Management Studies, 8(9), 1-95 https://sid.ir/paper/502905/fa [In Persian].
Ashforth, B.E., Harrison, S.H., & Corley, K.G. (2008). Identification in organizations: An examination of four fundamental questions. Journal of Management, 34(3), 325-374 https://doi.org/10.1177/0149206308316059.
Belkoui, A. (1989). Behavioral Accounting. New York, Quorum Books https://www.amazon.com/Behavioral-Accounting-Research-Practical-Issues/dp/0899303412.
Bellou, V., Chitiris, L., & Bellou, A. (2005). The impact of organizational identification and self-esteem on organizational citizenship behavior: The case of Greek public hospitals. Operational Research. An International Journal, 2, 305-318 https://link.springer.com/article/10.1007/BF02944315.
Benkraiem, R., Uyar, A., Kılıç, M., & Schneider, F. (2021). Ethical behavior, auditing strength, and tax evasion: A worldwide perspective. Journal of International Accounting, Auditing and Taxation, 43,1-14 https://ideas.repec.org/ a/eee/jiaata/v43y2021ics1061951821000057.html.
Bergami, M., & Bagozzi, R.P. (2000). Self-categorization, affective commitment and group self esteem as distinct aspects of social identity in the organization. Journal of Social Psychology, 39, 555-577 https://doi.org/10.1348/ 014466600164633.
Bovee, C.L., Thill, J.V., & Mescon, M.H. (2006). Excellence in Business, third ed. Prentice Hall, New Jersey https://www.amazon.com/Excellence-Business-3rd-Courtland-Bovee/dp/0131870475.
Bozorg asl, M. (2003). Behind the scenes of Enron's downfall and its aftermath on the accounting profession. Auditor, 10(20), 46-53 https://www.sid.ir/paper/489105/fa [In Persian].
Chouaibi, J., & Hichri, A. (2021). Effect of the auditor’s behavioral and individual characteristics on integrated reporting quality: Evidence from European companies. International Journal of Law and Management, 63(2), 195-218 https://doi.org/10.1108/IJLMA-04-2020-0109.
DeConinck, J.B. (2015). Outcomes of ethical leadership among salespeople. Journal of Business Research, 68(5), 1086-1093 https://doi.org/10.1016/j.jbusres.2014.10.011.
Eggen, A.B. (2003). Alfa and omega in student assessment; exploring identites of secondary school science teachers. Institutt for Iaererutdanning ogskoleutvikling Universitetet I Oslo, DOI: 10.5617/nordina.495.
Hall, D.T., Schnieder, B., & Nygren, H.T. (1970). Personal factors in organizational identification. Administrative Science Quartely, 15(15), 176-190 https://www.jstor.org/stable/2391488.
Hashemi, A., Akbariyeh, P. & Omidi, J. (2016). Teachers' professional identity (principles and solutions). Tehran, Taimaz. [In Persian].
Hoseininasab, H. (2024). The effect of organizational ethics program on the unethical behaviors of independent auditors, considering the mediating role of the individual cognitive appraisal process. Journal of Accounting Knowledge, 15(1), 103-130 DOI: 10.22103/jak.2023.21251.3867 [In Persian].
Kamalizargani, N., Shoorvarzy, M., & Kohbor, M.A. (2023). Evaluating the dialectical drivers of the client's social identity referral to the auditor in reducing the effectiveness of auditing profession negotiation. Journal of Accounting Knowledge, 14(2), 117-145 DOI: 10.22103/jak.2022.20255.3775 [In Persian].
Lui, S.S., Ngo, H.Y., & Tsang, A.W. (2001). Interrole conflict as a predictor of job satisfaction and propensity to leave: A study of professional accountants. Journal of Managerial Psychology, 16(6), 469-484 https://doi.org/ 10.1108/EUM0000000005775.
Luzzo, D.A., Funk, D.P., & Strang, J. (1996). Attributional retraining increases career decision making self efficacy. The Career Development Quarterly, 44(4), 378–386 https://doi.org/10.1002/j.2161-0045.1996.tb00453.x.
Mael, F., & Ashforth, B.E. (1992). Alumni and their alma mater: a partial test of the reformulated model of organizational identification. Journal of Organizational Behavior, 13, 103–123 https://doi.org/10.1002/job.4030130202.
Mele, D. (2005). Ethical education in accounting: Integrating rules, values and virtues. Journal of Business Ethics, 57, 97-109 https://link.springer.com/article/10.1007/s10551-004-3829-y.
Mintz, S.M., & Morris, R.E. (2008). Ethical obligations and decision making in accounting text and cases. Mcgraw-hill companies, New York https://www.amazon.com/Ethical-Obligations-Decision-Making-Accounting-Cases/dp/ 1259543471.
Mohammadi, M., Tariqi, S., & Taifeh Agha Khan Hashtroudi, N. (2018). Organizational factors and the effect of job satisfaction on auditors' performance. Journal of Economics and Business, 9(19), 23-37 https://sanad.iau.ir/journal/ jebr/Article/667568?jid=667568 [In Persian].
Mohsenzadeh Golafzani, M., Khodadadi, M. & Rezaei Pitehnoi, Y. (2023). Identify the factors influencing auditors' ethical behaviour using meta-synthesis analysis and its impact on the organizational and professional identity of the auditor. Ph.D. Dissertation, Islamic Azad University, Anzali International Branch https://ganj.irandoc.ac.ir/ viewer/d60a8b6ee836e23b8a8c2f601811576b?sample=1 [In Persian].
Momeni, M., & Fa’al Ghayummmi, A. (2011). Statistical analysis using SPSS. Tehran, University of Tehran [In Persian].
Moradi, M., Rostami, A. & Abazari, Z. (2016). Investigating factors affecting auditors' ineffective behavior. Financial Accounting, 8(30), 40-64 https://qfaj.mobarakeh.iau.ir/article-1-665-fa.html [In Persian].
Oboh, C.S. (2019). Personal and moral intensity determinants of ethical decision-making: A study of accounting professionals in Nigeria. Journal of Accounting in Emerging Economies, 9(1), 148-180 https://doi.org/10.1108/ JAEE-04-2018-0035.
Oboh, C.S., & Ajibolade, S.O. (2018). Personal characteristics and ethical decision-making process of professional accountants in Nigeria. Crawford Journal of Business and Social Sciences, 8(1), 1-23 https://www.redalyc.org/ journal/5538/553870604003/html.
Oboh, C.S., Ajibolade, S.O., & Otusanya, O.J. (2020). Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership. Journal of Financial Reporting and Accounting, 18, 389-422 https://doi.org/10.1108/JFRA-09-2019-0123.
Pratt, M.G., & Foreman, P.O. (2000). Classifying managerial responses to multiple organizational identities. Academy of Management Review, 25(1), 18-42 https://www.jstor.org/stable/259261.
Rahimian, N., & Hedayati, A. (2013). Factors affecting auditors' professional opinions. Certified Public Accountant, 24(36), 9-77 http://www.iacpa.ir/portals/0/pdf/faslnameh/faslnameh24/AvamelMoaser-Rahimian&Hedayati.pdf [In Persian].
Rezaei, N., Bani Mahd, B., & Hosseini, H. (2018). The effect of organizational and professional identity on the professional doubt of the independent auditor. Auditing Knowledge, 18(71), 175-199 https://www.sid.ir/paper/512855/fa [In Persian].
Sadeghian, M., Jahangirnia, H., & Gholami Jamkarani, R. (2019). The role of ethics in the strategic interaction between the independent auditor and management based on game theory. Management Accounting and Auditing Knowledge, 8(29), 43-56 https://journals.srbiau.ac.ir/article_13824.html [In Persian].
Sami, S., Khosravipour, N., & Lashgari, Z. (2022). Effect of dialectical metaphor of auditors' negotiation maturity process. Journal of Accounting Knowledge, 13(1), 121-139 DOI: 10.22103/jak.2021.17512.3483 [In Persian].
Sharifi, F., Harbi, A., Baharlou. M., & Montakhab Yeganeh, M. (2020). Designing & testing a model of some antecedents of ethical behavior. Ethics in Science & Technology, 14(4), 604-623 https://ethicsjournal.ir/article-1-1625-fa.html [In Persian].
Shayesteh Shojaei, P., Poorzamani, Z., & Yaghobnezhad, A. (2021). The impact of ethical standards including ethical environment, professional commitment, ethical values and ethical ideology on performance of auditors. Journal of Value and Behavioral Accounting; 5(10), 281-318 https://aapc.khu.ac.ir/article-1-935-fa.html [In Persian].
Shaymi Barzaki, A., Nasr Esfahani, A., & Navabi, A. (2011). Analysis of the relationship between organizational socialization methods and organizational importance in Isfahan municipality. Master's Thesis. Isfahan University, https://elmnet.ir/doc/10499833-17712 [In Persian].
Thibodeau, J.C. (2008). Auditing after the Sarbanes-Exley Act. Translated by Rahmatolah Naderi Bani, Tehran, Chartke Publications [In Persian].
Valian, H., Safari Graili, M. & Hasanpour, d. (2020). Professional and organizational identity of auditors and commercialization in audit institutions. Auditing Knowledge, 20(78), 356-391 https://www.sid.ir/paper/526299/fa [In Persian].
Walumbwa, F.O., Mayer, D.M., Wang, P., Wang, H., Workman, K., & Christensen, A.L. (2011). Linking ethical leadership to employee performance: The roles of leader–member exchange, self-efficacy, and organizational identification. Organizational Behavior and Human Decision Processes, 115(2), 204–213 https://doi.org/10.1016/ j.obhdp.2010.11.002.

Files

History

  • Receive Date: 13 May 2023
  • Revise Date: 04 July 2023
  • Accept Date: 15 July 2023

Share

How to cite

Statistics