International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

The Role of Moral Foundations and Religiosity in Auditors’ Moral Judgment

Articles in Press

Document Type : Original Article

Authors
Ardashir Edraki 1
Gholamhassan Taghinataj Malekshah 2
1 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
2 Department of Accounting, University of Tehran, Tehran, Iran.
10.22034/ijfma.2026.79576.2420
Abstract
Abstract
Auditors’ moral judgment is an important issue in the auditing profession. In this regard, policymakers in the field of auditing profession have developed a professional code of conduct for auditors and made it mandatory in order to improve and promote auditors’ ethical behavior and moral judgment. The purpose of this study is to describe the relationships among religiosity, moral foundations and auditors’ moral judgment. In terms of its objective, this study is applied research, and in terms of data collection, it is descriptive and employs path analysis. The statistical population consists of auditors working in auditing firms. From this population, a sample of 173 individuals was selected from this statistical population. The sampling method was random sampling. A questionnaire was used as the instrument to measure the variables. Data analysis was conducted using descriptive statistics and structural equation modeling. The results of the present study indicate that religiosity has a positive and significant effect on auditors’ moral foundations, but it doesn’t have a significant effect on auditors’ moral judgment. Furthermore, moral foundations have a positive and significant effect on auditors’ moral judgment.
Keywords
Religiosity, Moral Foundations, Auditors&rsquo
Moral Judgment
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International Journal of Finance & Managerial Accounting

Articles in Press, Accepted Manuscript
Available Online from 13 October 2026