The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions
Ethical decision making cannot be done in isolation, and some conditional factors such as field of the work, organizational culture and job characteristics have influences on it. The ambitious decisions lead to misleading of financial reporting role. This study investigates the effects of ethical le...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Shahid Bahonar University of Kerman
2014-12-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_863_e5c4f359da37c9d42c65fc91828e06fa.pdf |
| _version_ | 1818836363430068224 |
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| author | Javad Moradi Zahra Zakizadeh |
| author_facet | Javad Moradi Zahra Zakizadeh |
| author_sort | Javad Moradi |
| collection | DOAJ |
| description | Ethical decision making cannot be done in isolation, and some conditional factors such as field of the work, organizational culture and job characteristics have influences on it. The ambitious decisions lead to misleading of financial reporting role. This study investigates the effects of ethical leadership, internal audit function and moral intensity on financial reporting decisions. This study is a descriptive survey research. The statistical society of the study is divided into two groups: the accountants of the firms listed in the Tehran Stock Exchange (TSE) and the accountants of the other firms selected form Shiraz Industrial Township. Data analysis is done utilizing ANCOVA, Vari-max and Sobel test.
The findings show that ethical leadership and internal audit function interact and influence on doing non-ethical practice, jointly. The results also indicate that in comparison to the other situations, in the situation of weak ethical leadership and strong internal audit function, the probability of doing non-ethical practice is less. Moral intensity has a moderating effect on the relationship, too. Moral intensity has an interaction with ethical leadership and internal audit function, preventing a non-ethical practice of accountants. |
| first_indexed | 2024-12-19T03:05:25Z |
| format | Article |
| id | doaj.art-8608b43b5bb44b3c953ded55ba7c17e9 |
| institution | Directory Open Access Journal |
| issn | 2008-8914 2476-292X |
| language | fas |
| last_indexed | 2024-12-19T03:05:25Z |
| publishDate | 2014-12-01 |
| publisher | Shahid Bahonar University of Kerman |
| record_format | Article |
| series | مجله دانش حسابداری |
| spelling | doaj.art-8608b43b5bb44b3c953ded55ba7c17e92022-12-21T20:38:08ZfasShahid Bahonar University of Kermanمجله دانش حسابداری2008-89142476-292X2014-12-0151814116310.22103/jak.2014.863863The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting DecisionsJavad Moradi0Zahra Zakizadeh1استادیار حسابداری، دانشگاه شیرازکارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد مرودشتEthical decision making cannot be done in isolation, and some conditional factors such as field of the work, organizational culture and job characteristics have influences on it. The ambitious decisions lead to misleading of financial reporting role. This study investigates the effects of ethical leadership, internal audit function and moral intensity on financial reporting decisions. This study is a descriptive survey research. The statistical society of the study is divided into two groups: the accountants of the firms listed in the Tehran Stock Exchange (TSE) and the accountants of the other firms selected form Shiraz Industrial Township. Data analysis is done utilizing ANCOVA, Vari-max and Sobel test. The findings show that ethical leadership and internal audit function interact and influence on doing non-ethical practice, jointly. The results also indicate that in comparison to the other situations, in the situation of weak ethical leadership and strong internal audit function, the probability of doing non-ethical practice is less. Moral intensity has a moderating effect on the relationship, too. Moral intensity has an interaction with ethical leadership and internal audit function, preventing a non-ethical practice of accountants.https://jak.uk.ac.ir/article_863_e5c4f359da37c9d42c65fc91828e06fa.pdfethics in accountingmoral intensityethical leadershipinternal audit function |
| spellingShingle | Javad Moradi Zahra Zakizadeh The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions مجله دانش حسابداری ethics in accounting moral intensity ethical leadership internal audit function |
| title | The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions |
| title_full | The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions |
| title_fullStr | The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions |
| title_full_unstemmed | The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions |
| title_short | The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions |
| title_sort | effect of ethical leadership internal audit function and moral intensity on financial reporting decisions |
| topic | ethics in accounting moral intensity ethical leadership internal audit function |
| url | https://jak.uk.ac.ir/article_863_e5c4f359da37c9d42c65fc91828e06fa.pdf |
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