The Impact of ethical behavior on the organizational and professional identity of the auditor

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 with the aim of investigating the effect of ethical behavior on the organizational identity and professional identity of auditors. According to the code of professional conduct, maintaining public trust in the auditing profession is possible when certified public accountants provide their services at a level that is worthy of public trust. Organizational identity and professional identity are created as a result of interaction with, or even in opposition to, the internal and external forces of accounting institutions, in a way that can introduce a person as a committed or indifferent to the goals of the organization. However, most of the previous internal studies have focused their attention 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.

Methods: in the current research, due to the study of data related to a specific time period, the data analysis method is cross-sectional and based on the path analysis method. To collect data in this research, two library and field methods have been used. In 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 were used a standard questionnaire and face-to-face visits 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, and statistical sampling is based on simple random method and using cochran's formula, there are 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, 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 ethical behavior has a positive effect on the organizational identity and professional identity of auditors. 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 the professional identity of employees. 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 improves. 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 findings of the research, 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 and code of ethics and codes of professional conduct in the auditing profession should be updated and informed. 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.