Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints

Objective: Companies have various organizational structures and individuals without very strong ethical orientation may succumb to the unethical practices which causes fraud in such workplaces. The aim of this study is to investigate the environmental, philosophical, and religious factors of account...

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Main Author: Nasim Shahmoradi
Format: Article
Language:fas
Published: University of Tehran 2021-02-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_80475_8f7391854d6f06d1898f6a9aff46c0df.pdf
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spelling doaj-eaffaca3cf2240deb25dd591e77cc51c2021-05-15T06:35:19Zfas University of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80392021-02-0127460462310.22059/acctgrev.2021.8047580475Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment ViewpointsNasim Shahmoradi0Assistant Prof., Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.Objective: Companies have various organizational structures and individuals without very strong ethical orientation may succumb to the unethical practices which causes fraud in such workplaces. The aim of this study is to investigate the environmental, philosophical, and religious factors of accountant’s ethical evaluation of fraudin accounting profession. Methods: In this study, religiosity in three dimensions of personal, social life, and morality has been investigated. Additionally, environmental conditions in two aspects of intrinsic and extrinsic factors and philosophical views of machiavellianism and utilitarianism have been chosenand their effects on ethical evaluation of fraud in four dimensions have been examined.The research data to test hypotheses is collected from 300 questionnaires filled by accountants in spring of 2020and analyzed by structural equation modeling using LISREL software. Results: The findings show inverse effect of religiosity in morality on fraudin companies, while religiosity in social andpersonal life have no significant effect. Besides that, machiavellianism and utilitarianism views have positive and significant effects on ethical evaluation of fraud in accounting, moreover, intrinsicand extrinsic grounds of accountants ’ethical evaluation have no significant effect. Conclusion: The evidence confirms that religiosity in morality and philosophical bases have positive effects on ethical evaluation of fraud while intrinsicand extrinsic grounds have no significant effect, so it can be concluded that to reduce and prevent fraud, factors affecting the individuality of accountants such asreligiosity in morality and philosophy are very important and should be considered.https://acctgrev.ut.ac.ir/article_80475_8f7391854d6f06d1898f6a9aff46c0df.pdfreligiosityutilitarianmachiavellianismfraudintrinsic environment
collection DOAJ
language fas
format Article
sources DOAJ
author Nasim Shahmoradi
spellingShingle Nasim Shahmoradi
Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints
بررسی‌های حسابداری و حسابرسی
religiosity
utilitarian
machiavellianism
fraud
intrinsic environment
author_facet Nasim Shahmoradi
author_sort Nasim Shahmoradi
title Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints
title_short Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints
title_full Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints
title_fullStr Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints
title_full_unstemmed Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints
title_sort bases and grounds of accountant’s ethical evaluation of fraud: religion, philosophy and environment viewpoints
publisher University of Tehran
series بررسی‌های حسابداری و حسابرسی
issn 2645-8020
2645-8039
publishDate 2021-02-01
description Objective: Companies have various organizational structures and individuals without very strong ethical orientation may succumb to the unethical practices which causes fraud in such workplaces. The aim of this study is to investigate the environmental, philosophical, and religious factors of accountant’s ethical evaluation of fraudin accounting profession. Methods: In this study, religiosity in three dimensions of personal, social life, and morality has been investigated. Additionally, environmental conditions in two aspects of intrinsic and extrinsic factors and philosophical views of machiavellianism and utilitarianism have been chosenand their effects on ethical evaluation of fraud in four dimensions have been examined.The research data to test hypotheses is collected from 300 questionnaires filled by accountants in spring of 2020and analyzed by structural equation modeling using LISREL software. Results: The findings show inverse effect of religiosity in morality on fraudin companies, while religiosity in social andpersonal life have no significant effect. Besides that, machiavellianism and utilitarianism views have positive and significant effects on ethical evaluation of fraud in accounting, moreover, intrinsicand extrinsic grounds of accountants ’ethical evaluation have no significant effect. Conclusion: The evidence confirms that religiosity in morality and philosophical bases have positive effects on ethical evaluation of fraud while intrinsicand extrinsic grounds have no significant effect, so it can be concluded that to reduce and prevent fraud, factors affecting the individuality of accountants such asreligiosity in morality and philosophy are very important and should be considered.
topic religiosity
utilitarian
machiavellianism
fraud
intrinsic environment
url https://acctgrev.ut.ac.ir/article_80475_8f7391854d6f06d1898f6a9aff46c0df.pdf
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