Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession

Authors
donya maleki 1
hashem Nikumram 2
1 PhD student of accounting, University of Science and Research, Tehran branch(donya.maleki@srbiau.ac.ir)
2 Professor of Accounting, University of Science and Research, Tehran branch (Corresponding Author)
10.61186/aapc.8.15.121
Abstract
Considering the importance and place of ethical compliance in the auditing profession in order to protect the public interest, the purpose of this article is to study the relationship between organizational deception and profit seeking in the auditing profession. This research is a survey research and the statistical sample of the research includes 229 auditors working in the audit organization and private audit institutions that are members of the public accountants society. The information needed for the current research was collected by completing a questionnaire in 2023 and using available sampling method. The results of the research show that regardless of gender, level of education and job rank, there is a direct and significant relationship between deception and profit seeking. In other words, with the increase in the level of fraud in auditors, their self-interest increases. Also, the evidence of this research shows that the employment of auditors in private auditing firms is directly related to their profit seeking. In other words, due to the existence of competition in the private audit market, auditors working in the private sector are more deceitful than auditors working in the public sector and seek their personal interests
Keywords
Fraud
Profit Seeking
Auditors
Audit profession
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Value and Behavioral Accounting
Volume 8, Issue 15
Summer 2023
Pages 121-144