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Research Article

EEO. 2021; 20(6): 101-118

Designing a model related to the impact of cultural, social and moral capital on the auditor's independence based on the structural equation approach

Hossein shoja, Mohammad reza mehrabanpour*, Hossein jahangirnia, Reza gholami jamkarani.


Given that auditors in the economic field do not take action that would jeopardize their long-term economic situation, there is ethical capital associated with an economic outlook. Also given that corporate auditors are accounting professionals who have a social duty to protect their employers and other stakeholders, so based on social capital, they should not only strive for personal gain economically, but also They must act independently of any interests associated with parts of a company or organization or individual. On the other hand, cultural capital also has a special role in the integration of the accounting profession during auditing and pharmaceuticals. Therefore, the purpose of this study is to design a model of the impact of cultural, social and moral capital on the auditor's independence.
This research is based on descriptive-survey method and with the distribution of questionnaires among the statistical population. Here the statistical population includes the audit organization and audit firms. The face and content validity of this article was confirmed by the professors in the item editing section and from a quantitative point of view, confirmatory factor analysis was used to evaluate the validity. Instrument-related reliability was also calculated and confirmed by Cronbach's Alpha. In data analysis, structural equation method and Spss and lisrel software were used. In this study, census sampling has been used, so the total statistical sample is 350 people. The results show that cultural capital (89 percent), social capital (85 percent) and moral capital (86 percent) have a significant effect on auditor independence.

Key words: cultural capital, social capital, moral capital, auditor independence

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