Ethics and Organizational Performance

The Effect of Ethics in Business on Happiness, Aggressiveness and Inconsistency of Efforts and Rewards

“…Then, the auditors' attitude towards the reports presented by the companies will be positive. By reviewing the subject literature in the field of ethics, happiness, aggression, effort inconsistency and the reward of auditors, we found that the conducted studies in this field so far mainly include: ethics and depression (Hsin et al 2016;Rogol 2020); ethical challenges (Marks et al 2021); ethical issues and the treatment of anxiety (Altis et al 2014); the impact of professional ethics, independence and auditor experience on audit quality (Haeridistia and Fadjarenie 2019); the ethics and performance of organizations (Goulet 2016); happiness and ethical climate in companies (Kim and Werbach 2016); aggression and morality (Gubler et al 2018); quality ethics and audit fees (Duong et al 2022); the effect of ethical behavior and social identity on the performance of auditors. No study has been undertaken to examine the effect of ethics on happiness, aggressiveness and the inconsistency of the efforts and rewards of auditors in two developing countries such as Iran and Iraq with their own political-economic conditions (for example, the occupation of Iraq by the terrorist group ISIS and the civil wars of recent years (Ali Ahmed et al 2019) and severe economic sanctions imposed on Iran by America and Europe).…”