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The effect of spiritual capital of individuals on independent auditor’s opinion: evidences from Iranian auditors

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Abstract

The importance of spiritual capital of individuals (SpCis) can be traced back to the resistance of independent auditors in the face of client manager power in ethical dilemma situations. This capital which is defined as a component of intellectual capital is integrated to auditors’ livelihood. This research found some related individual factors in auditing area and classified them under SpCi. Morals, ethics, personal values, and culture are the four most related factors which are applied as dimensions of SpCi in auditing area. Hence, this paper attempts to investigate into the effect of SpCi and its four dimensions on an independent auditor’s opinion. The respondents of this research were 321 Iranian audit managers and partners. The data were collected through questionnaires, and multiple regressions were applied to analyze the data. The results showed that the SpCi and its dimensions affect an independent auditor’s opinion.

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Authors and Affiliations

  1. Accounting Department, Islamic Azad University, Qaemshahr Branch, Qaemshahr, Iran

    Seyedhossein Naslmosavi

  2. Sukkur Institute of Business Administration (Sukkur IBA), Airport Road, Sukkur, Sindh, 65200, Pakistan

    Agha Jahanzeb

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  1. Seyedhossein Naslmosavi
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  2. Agha Jahanzeb
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Correspondence to Seyedhossein Naslmosavi.

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Naslmosavi, S., Jahanzeb, A. The effect of spiritual capital of individuals on independent auditor’s opinion: evidences from Iranian auditors. Asian J Bus Ethics 6, 131–152 (2017). https://doi.org/10.1007/s13520-016-0069-z

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