Open Access Articles

The Impact of Ethical Culture on the Willingness of Auditors to Report Auditor Misconduct

Authors

Morteza Haji Abbasi * Department of Management and Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.
Shayan Amiri Department of Management and Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.

https://doi.org/10.22105/aaa.v2i2.68

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Abstract

The main objective of this research is to examine the impact of ethical culture on auditors’ willingness to report misconduct by auditors. This study is applied in terms of its objective and descriptive and survey-based in terms of the nature and method of data collection. The research was conducted among auditors in 2023, with a sample size of 199 individuals selected as the statistical sample. The study's results indicated a positive and significant relationship between auditors' perception of ethical culture and their willingness to report misconduct. Additionally, participation in unprofessional behavior negatively impacts auditors' willingness to report misconduct. Furthermore, accepting unprofessional behavior also negatively and significantly affects auditors' willingness to report misconduct. On the other hand, the results showed a positive and significant relationship between commitment to the public interest and auditors' willingness to report misconduct. Ultimately, the impact of ethical culture on auditors' willingness to report misconduct is directly related to the quality of audit services and their professional credibility. Strengthening ethical culture in auditing organizations contributes to improving professional behaviors and helps maintain transparency and public trust in the financial system. Therefore, attention to ethical culture should be considered a fundamental priority in the management and development of the auditing profession.

Keywords

Auditors’ perception of ethical culture Participation in unprofessional behavior Acceptance of unprofessional behavior Commitment to the public interest

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Published 2025-06-28
Issue Vol. 2 No. 2 (2025): Accounting and Auditing with Applications
Section Articles
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Haji Abbasi, M. ., & Amiri, S. . (2025). The Impact of Ethical Culture on the Willingness of Auditors to Report Auditor Misconduct. Accounting and Auditing With Applications , 2(2), 122-135. https://doi.org/10.22105/aaa.v2i2.68

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