The Impact of moral foundations and auditors' religious attitudes

Document Type : Original Article

Authors
Naser karimi 1
Mehdi Zeynali 2
Younes Badavar Nahandi 2
1 Ph.D. Student in Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
2 Dept. of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
10.22034/jmaak.2025.23930
Abstract
Moral behaviors are of particular importance in the auditing profession and religious beliefs can be mentioned as one of the influencing factors on their behavior. According to the researchers, religion and morality are linked and many religious people support certain moral foundations, therefore, the purpose of the present study is to explain the relationship between moral foundations and auditors' religious attitudes.
The present research method is descriptive and correlational. The statistical population consists of auditors working in public and private audit firms, and 206 of them were selected using the convenience sampling method. The tools used to measure research variables are standard questionnaires. Finally, the analysis of the collected data was done using structural equation modeling in Lisrel software.
The findings show that the moral foundations variable has a positive and significant relationship with religious attitudes.
Based on the analysis of research findings, it can be concluded that auditors' moral foundations play a role in establishing and shaping their religious beliefs and attitudes.
Keywords
Moral Foundations
Religious Attitudes
Belief

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