The Effect of Ethical Behavior and Social Identity on the Performance of the Auditors by Emphasizing on RoleC, Self - Efficacy and Professional Ethical Sensitivities

The present study aimed to determine the role of ethical behavior and social identity with emphasis on role conflict, self-efficacy, and professional ethics sensitives in auditors on their performance. The present study is an applied study in terms of target and a descriptive study of survey and correlational type in terms of data collection. The statistical population of this study included the auditors of auditing firms, members of the Association of Certified Public Accountants, and certified independent auditors To calculate the number of samples and to take samples، coceran fornulation and the avilable sample methods have been respectively used. This study was conducted in ۲۰۲۰. A number of ۳۰۰ auditors participated in the present study and answered the questionnaires used in this study. Partial Least Squares (PLS) was used for modelling and testing the hypotheses. The initial results indicated the significant positive effect of ethical behavior and social identity of auditors on their performance. It was found that if we consider role conflict, self-efficacy, and professional ethics sensitivities in evaluating the relationship between auditors' ethical behavior and social identity with their performance, auditors' ethical behavior and social identity still have a significant positive effect on their performance. In addition, the results of this study indicated that self-efficacy and ethical sensitivities have a significant positive effect on the job performance of auditors while role conflict has a significant negative effect on the job performance of auditors.