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The Relationship between Social Trust and Ethical Identity with the Commercialization of the Auditing Profession
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| Anne Libby *1, David Wright |
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Abstract: (48 Views) |
The increase in competition in the audit market has led us to witness the expansion of commercialization in audit institutions in order to remain in this market. Unlike previous studies that investigated the consequences of commercialization, the purpose of this paper is to explain how the social trust and ethical identity of auditors are related to the commercialization of the auditing profession. This research is applied in terms of purpose and descriptive-correlation type. The statistical population of the present study consists of auditors working in non-trusted audit institutions of the Stock Exchange Organization, 51 of whom were selected using the available sampling method. The research variables were measured using standard questionnaires and finally, multivariate regression test was used to analyze the collected data. The findings, based on the output of the software, show that moral identity has a positive and significant relationship and social trust has a significant negative relationship with the commercialization of the auditing profession. Also, other research findings indicate that gender has a negative and significant effect on the dependent variable of commercialization of auditing profession. Moral identity and social trust have an effective role in commercialization of auditing profession. Therefore, it is suggested to the policy makers of the profession to provide the necessary support to strengthen these two variables. |
Article number: 27 |
| Keywords: Commercialization, Social trust, Moral identity |
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Full-Text [PDF 913 kb]
(15 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/01/17 | Accepted: 2023/02/16 | Published: 2023/03/14
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