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The Effect of Types of Intelligence on Auditors’ Business Ethics
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Raad Karim Dakhil Dakhil1   , Hassan Zalaghi *2 , Mohsen Khotanloo3 |
1- PhD Student in Accounting, Faculty of Economic and Social Sciences, Bu-Ali Sina University, Hamadan, Iran
2- Department of Accounting, Faculty of Economic and Social Sciences, Bu-Ali Sina University, Hamadan, Iran , Zalaghi@basu.ac.ir
3- Department of Accounting, Faculty of Economic and Social Sciences, Bu-Ali Sina University, Hamadan, Iran |
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Abstract: (11 Views) |
Background: Ethics are always affected by internal and external conditions. Given that intelligence is one of the most important factors affecting an individual’s personal and social life, it can be assumed that intelligence can also affect business ethics. Therefore, the main purpose of this study is to investigate the effect of types of intelligence (spiritual, emotional, and organizational) on the business ethics of auditors in Iraqi audit firms.
Method: The present study is applied in terms of purpose and descriptive-survey in terms of method. The statistical population of this study includes all auditors working in audit firms in Iraq. For the research sampling, 254 people were selected using the Cochran formula and a purposeful random method. Research data were collected using standard questionnaires measuring business ethics, emotional intelligence, spiritual intelligence, and organizational intelligence. Structural equation modeling (SmartPLS) was used to analyze the data.
Results: The findings indicate that emotional, spiritual, and organizational intelligence have a positive and significant effect on improving the ethical behavior of auditors.
Conclusion: This study can make a valuable contribution to better understanding professional ethics and the psychological conditions of auditors by evaluating the ability of auditors to reason morally and the degree to which business ethics are affected by their psychological conditions. The results of this study, in addition to emphasizing the need to pay attention to ethics in auditing firms, believe that true ethical values and standards must be seriously observed in the workplaces of this profession, and to achieve this, it is important to pay attention to the mental and psychological conditions and capabilities of auditors.
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| Keywords: Business Ethics, Emotional Intelligence, Spiritual Intelligence, Organizational Intelligence |
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Full-Text [PDF 675 kb]
(17 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2025/10/8 | Accepted: 2025/12/13 | Published: 2026/09/1 | ePublished: 2026/09/1
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