The effect of organizational spirituality and paranoid on auditor's dysfunctional behavior with the mediation of moral judgment and moral sensitivity

Articles in Press

Document Type : Research Paper

Authors

1 Associate Professor of Accounting , payame Noor University, Tehran, IRAN

2 Instructor of Accounting , payame Noor University, Tehran, Iran.

3 Associate Professor of Accounting , payame Noor University, Tehran, Iran.

10.22103/jak.2025.23944.4092

Abstract

dysfunctional behavior of auditors by reducing audit quality damages the reputation of auditing profession. The need to examine the factors that aggravate or weaken this behavior is evident. Spirituality as a personality value and organizational paranoid as a personality disorder overshadow people's behavior. The aim of the current research is to investigate the effect of spirituality in individual and organizational dimensions and organizational paranoid on the ineffective behavior of auditors with emphasis on the mediating role of judgment and moral sensitivity.

The current research is quantitative in terms of implementation method. The collected data has been analyzed by structural equation method. The statistical population of the research in the time period of 1402 includes auditors working in the auditing profession, 384 people were selected as the research sample using the Cochran sampling method. The research tool is a standard questionnaire.

The findings of the research showed that individual and organizational spirituality, through the mediation of moral judgment, have an adverse effect on auditors' dysfunctional behavior by obtaining the first and third ranks, respectively. Also, organizational paranoid will have a direct and positive effect on auditors' dysfunctional behavior by mediating moral sensitivity by obtaining the second rank.

individual and organizational spirituality, by strengthening moral judgment, reduces auditors' ineffective behavior, and organizational paranoid, by reducing moral sensitivity, causes the emergence of auditors' ineffective behavior. the present research helps audit supervisors in identifying the factors that aggravate or weaken the ineffective behavior of auditors and how it is affected by mediating variables.

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Main Subjects

Journal of Accounting Knowledge

Articles in Press, Accepted Manuscript
Available Online from 16 March 2025

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History

  • Receive Date: 28 August 2024
  • Revise Date: 24 February 2025
  • Accept Date: 16 March 2025

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