International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Explanation of religious behavior and attitude and its impact on the judgment of accountants and auditors

Document Type : Original Article

Authors
Mohammad Sadegh Sadeghi 1
Ali Reza mehrazeen 2
Mohammad Reza Shoorvarzi 3
Abul-Qasem Masih Abadi 2
1 PHD Candidate, Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
2 Assistant Professor, Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran.
3 Associate Professor, Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran.
10.30495/ijfma.2024.76084.2077
Abstract
Decision-making in the organization is an important process that requires knowledge, work experience, knowledge of work processes, knowledge of managers' ability, ability to analyze, responsibility, and situational awareness. Therefore, the aim of the current research is to explain the religious behavior and attitude and its effect on the judgment of accountants and auditors in the year 2021. In terms of the purpose, the current research is an applied research, and in terms of the data collection method, it is a semi-experimental post-event research in the field of accounting and audit proof research, which research hypotheses were examined using PLS software. The research results indicate that there is a positive and significant effect between the research variables and religious attitudes have a close influence on the judgments of accountants and auditors. The fact that religious attitudes have a close effect on the judgment of accountants and auditors indicates that religious attitudes can have a greater effect on the work and moral obligations of people in the workplace.
Keywords
religious attitude
judgments of accountants
judgments of auditors
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