The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience

Document Type : Research Paper


1 assistant professor in accounting- shahid beheshti university

2 MSc. in Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

3 MSc. In Accounting, Faculty of Economic and Management, Shiraz University, Shiraz, Iran


The process of capital allocation is based on the information provided through financial reporting. In this context, auditing is regarded as a tool for improving the quality of financial statements. Hence, professional ethics and codes are necessary for auditors so they can perform their duties in a regular manner. Accordingly, this study aims to examine the role of auditors' psychological empowerment on observance of the code of professional ethics with emphasis on the moderating role of organizational status and job experience. Research data is gathered thorough 288 online questionnaires which are distributed to those auditors that work for audit institutions of Iranian association of certificate public accountants. The results suggest that psychological empowerment in the workplace can have a significant impact on the observance of code of professional conduct. Also, job experience could have act as a moderating variable on the relationship between psychological empowerment and observance of code of professional conduct.


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