investigating the impact of ethical ideology and the threat ‎of self-interest on ethical decision-making of auditors

Background: ethical ideology as an individual factor and the ‎threat of self-interest as an environmental factor can affect ‎the ethical conduct of the individual. therefore, the purpose ‎of this study was to examine the impact of ethical ideology ‎and the threat of self-interest on the ethical decision-making ‎process of auditors.‎method: this is a quasi-experimental study. the statistical ‎population includes auditors who working in the private sector ‎audit firms and statistical sample include 186 members of the ‎community. data were collected through a questionnaire and ‎analyzed using structural equation model.‎results: findings show that idealist ethical ideology and the ‎threat of self-interest have a direct and significant impact on ‎the ethical decision-making process of auditors. but the ‎relative ethical ideology has an indirect impact on the ethical ‎decision-making process of auditors.‎conclusion: the results of this research show the impact of ‎ethical ideology and the threat of self-interest in the ethical ‎decision-making skills of auditors. therefore, it is imperative ‎that audit firms provide ethical training courses to inform ‎auditors of ethical issues.‎