providing a conceptual framework of auditor professionalism based on social cognitive theory

October 3, 2025Financial Economics فصلنامه اقتصاد مالیOpen Access

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Key Points

The study aims to develop a conceptual framework for auditor professionalism rooted in social cognitive theory.
Survey research design targeting auditors from official accounting societies.
384 auditors selected using accessible sampling for questionnaire distribution.
Data collected using a validated standard questionnaire analyzed with SPSS and PLS software.
Organizational misbehavior negatively impacts auditors' moral courage significantly (p<0.05).
Moral courage positively influences professionalism while negatively affecting ethical indifference.
Ethical indifference has a significant negative effect on auditor professionalism.

Applied research examines auditor professionalism through social cognitive theory, highlighting ethical behavior implications.

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miri et al. (2025) studied this question.

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