The Impact of Conspiracy Illusion on Auditor Independence: The Moderating Roles of Tolerance for Ambiguity and Religious Orientation

Auditor independence is essential to reliable financial reporting, yet prior research has largely focused on structural, regulatory, and economic determinants, with limited attention to the psychological factors that may influence auditors’ professional judgment. To address the gap, this study investigated how conspiracy illusion (the socio-psychological predisposition to see hidden motives and manipulations) influences auditor independence. Data from auditors in Iran, a newly emerging country molded by socio-cultural and religious factors that can impact on ethical decisions, is used to expand upon the moderating effects of tolerance for ambiguity and religious orientation. Additionally, examining psychological factors in large countries like Iran, where corporate governance is weak and a more permissive natural environment allows for greater individual expression, offers valuable insights. Using data from ۳۰۰ auditors analyzed through structural equation modeling (SEM), the findings revealed a moderate but significant negative relationship between conspiracy illusion and auditor independence—higher levels of conspiracy illusion are associated with lower independence. However, auditors with greater tolerance for ambiguity and stronger religious orientation experienced a weakened negative effect of conspiracy illusion. These findings advanced understanding of auditor independence by demonstrating its shaping by professional and regulatory standards and underlying psychological and cultural factors. Consequently, fostering psychological resilience, critical thinking, and positive ethical and religious attitudes may help strengthen auditor independence, particularly in complex socio-cultural contexts like Iran.

کلیدواژه ها:

Auditor Independence ، Conspiracy Illusion ، religious orientation ، Tolerance for ambiguity