International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

The Effect of Ethical Behavior and Social Identity on the Performance of the Auditors by Emphasizing on RoleC, Self - Efficacy and Professional Ethical Sensitivities

Document Type : Original Article

Authors
Parviz Shayesteh Shojaei
zahra pourzamani
Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract
The present study aimed to determine the role of ethical behavior and social identity with emphasis on role conflict, self-efficacy, and professional ethics sensitives in auditors on their performance. The present study is an applied study in terms of target and a descriptive study of survey and correlational type in terms of data collection. The statistical population of this study included the auditors of auditing firms, members of the Association of Certified Public Accountants, and certified independent auditors To calculate the number of samples and to take samples، coceran fornulation and the avilable sample methods have been respectively used. This study was conducted in 2020. A number of 300 auditors participated in the present study and answered the questionnaires used in this study. Partial Least Squares (PLS) was used for modelling and testing the hypotheses. The initial results indicated the significant positive effect of ethical behavior and social identity of auditors on their performance. It was found that if we consider role conflict, self-efficacy, and professional ethics sensitivities in evaluating the relationship between auditors' ethical behavior and social identity with their performance, auditors' ethical behavior and social identity still have a significant positive effect on their performance. In addition, the results of this study indicated that self-efficacy and ethical sensitivities have a significant positive effect on the job performance of auditors while role conflict has a significant negative effect on the job performance of auditors.
Keywords
Ethical behavior
social identity
role conflict
self-efficacy
auditor performance
  • Afifah, U., Sari, R. N., Anugerah, R., & Sanusi, Z. M. (2015). The effect of role conflict, self-efficacy, professional ethical sensitivity on auditor performance with emotional quotient as moderating variable. Procedia Economics and Finance, 31, 206-212.
  • Alifari, M., Vakilifard, H., Banimahd, B., Royaee, R. (2017). Study of the adjusting role of social identity in the relationships between perceiving commercial social responsibility and. Management Accounting, 10(34), 69-83. (in Persian)
  • Amilin, A. (2017). The impact of role conflict and role ambiguity on accountants’ performance: The moderating effect of emotional quotient.
  • Aprimulki, E., Kamaliah, K., & Safitri, D. (2017). Pengaruh konflik peran, kelebihan peran, independensi, dan kompetensi terhadap kinerja auditor dengan kecerdasan spiritual sebagai variabel moderasi (Studi empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) (Doctoral dissertation, Riau University).
  • Arad, H., Moshashaee, S.M., & Eskandari, D. (2020). The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession. Accounting and Auditing Review, 27(2), 154-179. (in Persian)
  • Ashforth, B. E., Harrison, S. H., & Corley, K. G. (2008). Identification in organizations: An examination of four fundamental questions. Journal of management, 34(3), 325-374.
  • Asry, S., & Ginting, H. (2020). Effect of Professional Ethics and Emotional Intelligence on Auditor Performance. Journal of Research in Business, Economics, and Education, 2(3), 576-589.
  • Aziza, N., Salim, A., & Andi, A. (2008). Pengaruh Orientasi Etika pada Komitmen dan Sensitivitas Etika Auditor (Studi Empiris pada Auditor di Bengkulu dan Sumatera Selatan). Simposius Nasional Akuntansi XI. Pontianak.
  • Banks, S. (2012). Ethics and values in social work: Macmillan International Higher Education.
  • Bonner, S. E. (1994). A model of the effects of audit task complexity. Accounting, organizations and society, 19(3), 213-234.
  • Charkhabi, M., Abarghuei, M. A., & Hayati, D. (2013). The association of academic burnout with self-efficacy and quality of learning experience among Iranian students. Springerplus, 2(1), 677.
  • Dazeh, N. G., M. . (2015). Relationship between Moral reasoning, Moral Thinking, Moral Intention and Moral Inclination among Formal Accountant. Ethics in science and Technology, 10(1), 0-0.
  • Dewi, P. P., & Dwiyanti, K. T. (2018). Professional commitment, self-efficacy and ethical decision auditor. International research journal of management, IT and social sciences, 5(6), 93-104.
  • Engko, C. (2008). Pengaruh kepuasan kerja terhadap kinerja individual dengan self esteem dan self efficacy sebagai variabel intervening. Jurnal bisnis dan akuntansi, 10(1), 1-12.
  • Ermawati, M. D., Sinarwati, N. K., & Edy Sujana, S. (2014). Pengaruh Role Stress Terhadap Kinerja Auditor dengan Emotional Quotient Sebagai Variabel Moderating (Studi Empiris pada Kantor Akuntan Publik di Bali). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1).
  • Fanani, Z., Hanif, R. A., & Subroto, B. (2008). Pengaruh struktur audit, konflik peran, dan ketidakjelasan peran terhadap kinerja auditor. Jurnal Akuntansi dan Keuangan Indonesia, 5(2), 139-155.
  • Fisher, R. T. (2001). Role stress, the type A behavior pattern, and external auditor job satisfaction and performance. Behavioral Research in Accounting, 13(1), 143-170.
  • Forehand, M. R., Deshpandé, R., & Reed II, A. (2002). Identity salience and the influence of differential activation of the social self-schema on advertising response. Journal of applied Psychology, 87(6), 1086.
  • Ghafari, M., Noori, M., & mohamadi, SH. (2020). Investigating the effect of goal orientation, self-efficacy and work complexity on auditors' judgment performance. Journal of Accounting and Management Vision, 3(24), 69-82. (in Persian)
  • Hassas Yeganeh, Y., & Maghsoodi, M. (2011). Ethics in professional auditor judgments. Ethics in science and Technology, 6(1), 63-74. (in Persian)
  • Hayati, D., Charkhabi, M., & Naami, A. (2014). The relationship between transformational leadership and work engagement in governmental hospitals nurses: a survey study. Springerplus, 3(1), 1-7.
  • Hornung, J., Bandelow, N. C., & Vogeler, C. S. (2019). Social identities in the policy process. Policy Sciences, 52(2), 211-231.
  • Ismail, S., & Yuhanis, N. (2018). Determinants of ethical work behaviour of Malaysian public sector auditors. Asia-Pacific Journal of Business Administration.
  • Judge, T. A., & Bono, J. E. (2001). Relationship of core self-evaluations traits—self-esteem, generalized self-efficacy, locus of control, and emotional stability—with job satisfaction and job performance: A meta-analysis. Journal of applied Psychology, 86(1), 80.
  • Khosroabadi, T.,& Banimahd, M. (2016).Prediction of Social Trust & Fiscal Corruption in Audit Profession. Ethics in science and Technology, 10 (4) :45-53. (in Persian)
  • Kish-Gephart, J. J., Harrison, D. A., & Treviño, L. K. (2010). Bad apples, bad cases, and bad barrels: meta-analytic evidence about sources of unethical decisions at work. Journal of applied Psychology, 95(1), 1.
  • LeBoeuf, R. A., Shafir, E., & Bayuk, J. B. (2010). The conflicting choices of alternating selves. Organizational behavior and human decision processes, 111(1), 48-61.
  • Lussier, R. (2012). Human relations in organizations: Applications and skill building: McGraw-Hill Higher Education.
  • Midyarany, D. (2016). Pengaruh Sensitivitas Etis, Gender, dan Locus of Control terhadap Perilaku Etis Mahasiswa. Jurnal Ilmu dan Riset Akuntansi (JIRA), 5(4).
  • Morales-Sánchez, R., Orta-Pérez, M., & Rodríguez-Serrano, M. Á. (2019). The Benefits of Auditors’ Sustained Ethical Behavior: Increased Trust and Reduced Costs. Journal of Business Ethics, 1-19.
  • Moshashaei, S.M., Hashemi, S.A., Foroughi, D. (2018). The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit. Journal of Accounting and Auditing Review, 25(3), 415-432. (in Persian)
  • Muttaqin, A. Z., & Yuyetta, E. N. A. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Sensitivitas Etika Auditor Pemerintah (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
  • Nadhiroh, S. A., & LAKSITO, H. (2010). Pengaruh Kompleksitas Tugas, Orientasi Tujuan, dan Self-Efficacy terhadap Kinerja Auditor dalam Pembuatan Audit Judgment (Studi Pada Kantor Akuntan Publik di Semarang) (Doctoral dissertation, Perpustakaan FE UNDIP).
  • Porter, L. W., Steers, R. M., Mowday, R. T., & Boulian, P. V. (1974). Organizational commitment, job satisfaction, and turnover among psychiatric technicians. Journal of applied Psychology, 59(5), 603.
  • Qal, F. I., & Sodanian, S. (2019). The common effects of social identity and institutional pressures on audit quality in companies listed in Tehran Stock Exchange. Revista Gestão & Tecnologia, 205-218.
  • Ramazan Ahmadi, M., Ahangari, A., & salehinia. M. (2020) Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts. Valued and Behavioral Accountings Achievements, 4 (8) :281-317. (in Persian)
  • Sani, F. (2005). When subgroups secede: Extending and refining the social psychological model of schism in groups. Personality and Social Psychology Bulletin, 31(8), 1074-1086.
  • Sari, N. P. E. R., & Suryanawa, I. K. (2016). Konflik peran, ketidakjelasan peran, dan kelebihan peran terhadap kinerja auditor dengan tekanan waktu sebagai pemoderasi. E-Jurnal Akuntansi, 15(2), 1392-1421.
  • Su’un, M., & Hajering, M. (2020). Professional Commitment and Locus Of Control Toward Intensity In Whistleblowing Through Ethical Sensitivity. Jurnal Akuntansi, 24(1), 100-118.
  • Sweeney, B., Arnold, D., & Pierce, B. (2010). The impact of perceived ethical culture of the firm and demographic variables on auditors’ ethical evaluation and intention to act decisions. Journal of Business Ethics, 93(4), 531-551.
  • Tajfel, H., Turner, J. C., Austin, W. G., & Worchel, S. (1979). An integrative theory of intergroup conflict. Organizational identity: A reader, 56, 65.
  • Tenbrunsel, A. E., & Smith‐Crowe, K. (2008). 13 ethical decision making: where We’ve been and where We’re going. Academy of management Annals, 2(1), 545-607.
  • Tenenhaus, M., Amato, S., & Esposito Vinzi, V. (2004). A global goodness-of-fit index for PLS structural equation modelling. Paper presented at the Proceedings of the XLII SIS scientific meeting.
  • Winidiantari, P. N., & Widhiyani, N. L. S. (2015). Pengaruh Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Motivasi dan Kepuasan Kerja pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 12(1), 249-2.