The effect of self-fulfilling prophecy on developing auditors' ethical values

Mostafa Rezaeirad and Alireza Koushki Jahromi

International Journal of Ethics and Systems, 2021, vol. 38, issue 1, 91-107

Abstract: Purpose - The growth and development of positive psychology approaches in the areas of human resource management has created a successful conceptual basis in the psychology of business and jobs and has led to a tendency to apply knowledge and skills to job expectations in line with job expectations. That profession will grow, and this can also lead to the development of ethical practices. The purpose of this paper is the effect of self-fulfilling prophecy on developing auditors' ethical values. Design/methodology/approach - The target population of this study was auditors of auditing organizations and private sector audit firms that were selected through random sampling and evaluated over a period of 6 months. The research instrument was standard questionnaires, and partial least squares analysis was used to test and test the research hypotheses. Findings - The results of this study show that the effect of self-fulfilling prophecy on ethical virtue and ethical conscientiousness as two dimensions of auditors' ethical values has a positive and significant effect. Originality/value - This study explains how to clearly convey the social expectations of an auditor about value-based approaches in the audit profession, and it examines the role of these expectations in the professional performance of auditors. In fact, beliefs and expectations play a decisive role in improving auditors' level of value based on professional behavior, such as professional skepticism and objectivity, and this research can help increase the level of knowledge about this profession.

Keywords: Audit profession; Self-fulfilling prophecy; Auditors’ ethical values; Auditors’ behavioral inertia; Peugeot's philosophical theory (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijoesp:ijoes-11-2020-0182

DOI: 10.1108/IJOES-11-2020-0182

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