Research Of The Effect Of Auditors’ Moral Identity On Moral Decision-making With Client Pressure

In recent years, the illegal behavior of auditors happens frequently, which makes the impartiality of auditing industry has been questioned. The administration and governance of auditors’ immoral behavior have become the focus of theory and practice debate. Behavior is based on decision. To explain auditors’ behavior better and reduce their immoral behavior, it is a must to understand the decision-making process and behavior mechanism of audit staff. At present the study on auditors’ behavior relies on the moral cognitive development theory mostly. According to the theory, decision-making is too rational to undermine its argument. What’s worse, the prediction of moral judgment on behavior is tested to be unstable. Blasi comes up with the concept of moral identity, which is considered to be an important motivation of moral behavior and can explain behavior at a high level. That is to say, moral identity is the key of consistent behavior matched with individual ideas. Therefore, the study constructs a model about auditors’ moral decision-making whose core is moral identity. At the time, according to the key points which effect auditors’ independence, the study tests the stability of moral identity in considering the interests factors and customer pressure to deepen the study of auditors’ moral decision-making. The study aims at providing empirical evidence to expand the existing theory on auditors’ behavior and reduce bad behavior of audit staff.The study designs the questionnaire in the use of scientific and rational design methods and revises it after pre testing, which makes sure that we can carry out large-scale questionnaire survey and access to research data. After descriptive statistical analysis and reliability and validity analysis, the study tests the research hypothesis with the help of regression analysis. The results are following:(1) there is a remarkable negative correlation between auditors’ moral identity and behavioral intention; (2) auditors’ moral identity plays a mediated role between moral judgment and behavioral intention and the role will not disappear with client pressure; (3) part of interest association variables (the possibility of immoral behavior being detected and punishment level) play a regulated role between moral identity and behavioral intention, but the role will disappear with client pressure; (4) some of interest association variables (firm policy constraints and incentive level) have no regulated influence between moral identity and behavioral intention regardless of client pressure.The study suggests that deepen code of professional ethics into auditors’ personality by enhancing the understanding and recognition of the auditors towards professional ethics and building industry models which will help transfer heteronomy to self-discipline of code of professional ethics. Also, refine the details of legal system. Make auditors bear civil liability when they have contravene laws and regulations and strengthen supervision of auditors’ behaviors. Furthermore, to reduce client pressure and purify auditing environment, we’d better improve the mechanism of audit commission and introduce the third party to supervise both auditors and clients.