The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment with respect to Corporate Social Responsibility Using Structural Equation Modeling

Document Type : Original Article


1 PhD Student in Accounting, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.

2 Assistant Professor and Academic Membership, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran (Corresponding Author)

3 Assistant Professor and Academic Membership, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran


The purpose of this study is to investigate the effect of organizational ethics and culture on the professional judgment of the auditor with respect to corporate social responsibility using structural equation modeling. The present study is descriptive and field-based in terms of data collection. The population of the research is experts and accountants. The sample size was determined using Cochran's formula of 211 people. In this research, simple random sampling method has been used. Data were analyzed using SPSS22 software and structural equation modeling. Findings showed that organizational ethics has a significant effect on the auditor's judgment. However, organizational culture did not have a significant effect on the auditor's judgment. Findings also showed that organizational culture has a significant effect on organizational ethics. In addition, corporate social responsibility does not moderate the impact of organizational ethics on the auditor's professional judgment. However, corporate social responsibility moderates the impact of organizational culture on the auditor's professional judgment.


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