Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 27 4 2021 02 19 A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development 624 648 80476 10.22059/acctgrev.2021.80476 FA Mohammad Hossein Safarzadeh Bondari Assistant Prof., Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. 0000-0003-0767-5193 Mohammad Arab Mazar Yzadi Associate Prof., Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. 0000-0002-5430-0477 Abbas Hooshmand Kashani MSc., Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. 0000-0003-2124-6950 Journal Article 2021 03 15 Objective: This study is designed to investigate the effect of auditing firm’s size and the organizational level of auditors on the ethical reasoning at different stages of Kohlberg's theory of cognitive moral development. Methods: This study is a descriptive survey. A questionnaire containing a scenario was used to collect research data. 355 questionnaires were collected at 2020 from auditors working in private audit firms and the Audit Organization. Data were analyzed using descriptive statistics and regression analysis. Results: The present study has three main findings: The first shows that the ethical reasoning of Iranian auditors is at the post-contractual level of Kohlberg’s theory. The second indicates a negative relationship between the levels of ethical reasoning and the size of audit firms, and finally the last finding shows that with improving auditors' position in audit firms, their levels of ethical reasoning decreases. Conclusion: The results indicate that the size of the auditing firms and the organizational level of auditors affect on their ethical reasoning. The findings of this study can help policy makers and legislators to avoid the potential risk of negligence by auditors. Objective: This study is designed to investigate the effect of auditing firm’s size and the organizational level of auditors on the ethical reasoning at different stages of Kohlberg's theory of cognitive moral development. Methods: This study is a descriptive survey. A questionnaire containing a scenario was used to collect research data. 355 questionnaires were collected at 2020 from auditors working in private audit firms and the Audit Organization. Data were analyzed using descriptive statistics and regression analysis. Results: The present study has three main findings: The first shows that the ethical reasoning of Iranian auditors is at the post-contractual level of Kohlberg’s theory. The second indicates a negative relationship between the levels of ethical reasoning and the size of audit firms, and finally the last finding shows that with improving auditors' position in audit firms, their levels of ethical reasoning decreases. Conclusion: The results indicate that the size of the auditing firms and the organizational level of auditors affect on their ethical reasoning. The findings of this study can help policy makers and legislators to avoid the potential risk of negligence by auditors. https://acctgrev.ut.ac.ir/article_80476_9dba9166bb0264421e8e43eb04839f95.pdf