International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Highlighting the Role of Motivational Values in Auditors' Ethical

Document Type : Original Article

Authors
Mohsen Haghverdezadeh 1
Asgar Pakmaram 2
Jamal Bahrisales 3
Saeid Jabbarzadeh Kangarluei 3
1 PhD student, Department of Accounting, Ur.C., Islamic Azad University, Urmia, Iran
2 Associate Professor, Department of Accounting, Bo.C., Islamic Azad University, Bonab, Iran,
3 Associate Professor, Department of Accounting, Ur.C., Islamic Azad University, Urmia, Iran
10.22034/ijfma.2025.78943.2335
Abstract
Background: The auditing profession is one of the most organized and disciplined professions in the world, and due to the type and nature of the services it provides, it is also characterized by trust and credibility. The continuation of this credibility and trust and its strengthening also depend on the intellectual and practical adherence of professional members to behavioral and ethical standards.
Method: The aim of this study is to validate and measure the auditors' ethical warning model and its constructs. The data collection tool was a questionnaire, and for this purpose, data were collected from 101 experts who were selected using the convenience sampling method. The research data were analyzed using the coding method and using Smart-PLS software.
Findings: The results of the research model test show that the path of causal conditions through the phases of emotional intelligence, feelings and thoughts, professional identity, level of expertise, skills and individual orientation to their job, ability to detect violations, sufficient and appropriate experience, information technology skills, strengthening auditors' judgment, cognitive and personal competencies (calculating characteristics, Motivations, systems thinking, strategic thinking, and critical thinking), knowledge-based competencies (general knowledge, auditing knowledge, and performance evaluation knowledge), and skill-based competencies (communication, leadership, team-building, management, and technology-based skills) are factors that influence the development of auditors' alertness.
Keywords
Auditors' ethical whistleblowing
Motivational values
Schwartz's theory
Emotional intelligence
Rest's Four-Component Model
Kohlberg's Moral Development Theory
Structural equation modeling
Grounded theory
Emerging markets
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