The Effect of Machiavellianism on Auditors' Attitudes toward Marketing Activities with the Mediating Role of Ethical Orientation

Document Type : Original Article

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Abstract

Since privatization in the auditing market is in its infancy, there is a possibility of non-compliance with ethical and ethical orientations in this market. For this reason, in order to maintain the credibility of the profession and to observe ethical standards based on the professional behaviors of auditors, marketing activities are considered as an issue and problem in the auditing profession.This study aimed to investigate the effect of Machiavellianism on auditors' attitudes toward marketing activities with the mediating role of ethical orientation. The statistical population included the auditors of the official accountants who were considered in audit institutions of employment. The research questionnaire was collected among 245 members of the statistical population as an example. The data collected by questionnaires were analyzed using structural equation modeling. The results showed that maciaolism has a positive and significant effect on auditors' attitude toward marketing activities. Maciaolism has a positive and significant effect through ethical orientation on auditors' attitude towards marketing activities. Machiavelism has a positive and significant effect through idealism and relativism on auditors' attitude toward marketing activities. Since privatization in the auditing market is in its infancy, there is a possibility of non-compliance with ethical and ethical

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History

  • Receive Date: 23 June 2021
  • Revise Date: 10 March 2022
  • Accept Date: 23 August 2021

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