نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Abstract
Following the transfer of part of the audit market from the public sector to the private sector in the last two decades, the competition in Iranian audit market has expanded and audit firms have commercialized the audit profession and increased their marketing activities. Therefore, in this study, it is intended to introduce the concept of commercialization of the auditing profession, and examine the relationship between Machiavellianism and moral identity. The current research is applied in terms of purpose and descriptive-correlation type. The statistical population of the present study consists of 228 auditors working in audit firms. The research variables were measured using standard questionnaires and multivariate regression test was used to analyze the collected data. The evidence of this research confirms that Machiavellianism and the auditor's moral identity have a positive and significant effect on the commercialization of the auditing profession. In other words, with the increase of Machiavellianism and moral identity, the commercialization of the auditing profession also increases. Another finding of this article is that Machiavellianism has a negative and significant effect on auditors' moral identity and causes it to decrease.
کلیدواژهها English
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