Document Type : Original Research


Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran


The purpose of this research is to investigate the factors that influence auditors' compliance with professional ethics. This study is a quantitative and post-event and descriptive-correlational research. The statistical population of this research is all certified accountants working in the audit institutions of Tehran, and based on Cochran's sampling formula, 336 auditors were selected as a sample. However, 243 completed questionnaires were received by the researcher. Cronbach's alpha was used to test the reliability of the questionnaire, and the value was 0.787. In this research, structural equation modelling and PLS software were used to test the research hypotheses. The results indicate that there is no significant relationship between the trait of neuroticism and auditors’ compliance with professional ethics. However, there is a significant relationship between the trait of extraversion and auditors’ compliance with professional ethics. Additionally, the results showed that there are significant relationships between the trait of openness to experience, the trait of agreeableness and the trait of conscientiousness with auditors’ compliance with professional ethics. Based on this result, it can be mentioned that auditors who feel a greater sense of responsibility, utilize appropriate techniques and methods for their job, and have the necessary readiness to review social, political, and religious values and possess a broad mind and enjoy challenges and puzzles. In addition, auditors who are cooperative, empathetic, and eager to help others demonstrate better et hical behaviour compared to self-centred auditors who are suspicious of others and engage in more competition than cooperation.


Main Subjects


©2024 The Author(s). This is an open access article distributed under the terms of the Creative Commons Attribution (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, as long as the original authors and source are cited. No permission is required from the authors or the publishers.

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