Predicting Auditors’ Accountability Behavior Toward Environmental Issues Using Social Role Analysis
Keywords:
ethical commitment, institutional pressure, social role, environmental issues, Accountability behavior, auditorsAbstract
The present study was conducted with the aim of predicting auditors’ accountability behavior toward environmental issues using social role analysis. In this study, the social role of auditors was considered as the main factor, institutional pressures as the mediating variable, and ethical commitment as the moderating variable. The statistical population included auditors active in the country’s major auditing organizations, from which 200 individuals were selected through stratified random sampling, and data were collected via questionnaire. The data were analyzed using structural equation modeling. The results showed that the social role of auditors has a positive and significant effect on environmental accountability behavior. Furthermore, institutional pressures acted as a mediator of this relationship, and ethical commitment played a moderating role. The findings confirm the importance of considering social and ethical dimensions in the auditing profession and highlight the key role of auditors in promoting environmental responsibility. This study provides practical recommendations for professional bodies, policymakers, and organizations to enhance auditors’ environmental accountability.
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Copyright (c) 2025 Leyla Arab (Author); reza sotudeh (Corresponding author); Abbasali Haghparast, Alireza Hirad (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
