Analyzing the Relationship between Ethical Orientation with Intensity and Sensitivity

Background: Ethical orientation as a guide to the formation of individual beliefs and attitudes in dealing with ethical dilemmas can influence the of auditors' decision-making. Hence, in this research, the relationship between ethical orientations and the ethical sensitivity and moral intensity of auditors is examined. Method: The method of this research is descriptive survey. The statistical population includes auditors working in private audit firms and 186 members of the community were selected as a sample group. Data were collected through a questionnaire and analyzed using the structural equation modeling with using PLS. Results: The results of research hypotheses show that there is a positive and significant relationship between idealism ethical orientation with ethical sensitivity and moral intensity and there is a significant negative correlation between relativism ethical orientation with ethical sensitivity and moral intensity. Conclusion: The results of the research show that auditors with a high degree of relativism, in comparison with the idealistic auditors, display undesired moral decision-making processes because, they are less sensitive to ethical issues. Therefore, this research shows the role of idealistic and relative ethical orientation in the decision making of auditors.