The Relationship between Social Conservatism and Accountants and Auditors Ethical Orientation

Document Type : Original Article

Authors

1 M.Sc student of accounting IAU branch of Karaj, Iran.

2 Associated professor of accounting department IAU branch of Karaj, Iran.

3 Assistant professor of accounting department IAU branch of Karaj, Iran.

Abstract

This research investigates the relationship between social conservatism with accountants and auditor’s ethical orientation. Theoretical materials of this study have  been  prepared  via  archival  studies and while research data was gather via a inquiry-based approach. The research hypothesis have been investigated by non-parametric and multivariate regression. The results show that there is a significant relationship between social conservatism and idealism. But there is not relationship between social conservatism and  relativism. Also there is a significant relationship between the occuption, the office place and gender with the social conservatism level. We found that the social conservatism level in auditors are more than accountants and women are less conservative  than men. Also the social conservatism in both auditors and accountants in public sector are more than private sector.

Keywords

Accounting and Auditing Research
Volume 11, Issue 42
July 2019
Pages 177-192

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