The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical characteristics

ABSTRACTThe growth and development of positive psychology approaches in the areas of human resource management has created a novel conceptual basis in the psychology of business and jobs, and has led to a tendency to apply knowledge and skills in performing job duties in line with job expectations in that profession, which can also lead to the development of ethical practices. Accordingly, the main objective of this research was to investigate the effect of self-fulfilling prophecy on developing auditors' ethical values. The target population of this study was auditors of auditing organizations and private sector audit firms who were selected through random sampling and evaluated over a period of ۶ months. The research instruments were standard questionnaires, and partial least squares analysis (PLS) was used for testing the research hypotheses. The results of the present study showed that self-fulfilling prophecy had a positive and significant effect on ethical virtue and ethical conscientiousness as two dimensions of auditors' ethical values.

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Keywords: Self-fulfilling Prophecy , Auditors' Ethical characteristics , Audit Profession