The relationship between Islamic components and auditors’ ethical values: the moderating role of auditors’ compassion

Purpose This study aims to investigate the relationship between Islamic components and auditors’ ethical values and the moderating role of auditors’ compassion. Design/methodology/approach This study analyzed the views of 160 auditors working in auditing firms as members of the Iranian Association of Certified Public Accountants. A questionnaire-based survey was performed. The Islamic components included Islamic leadership, values, organizational culture, work motivation and performance. The questionnaires were distributed and collected in 2025. Findings The results indicate that all five Islamic components are positively and significantly associated with auditors’ ethical values. The findings indicate that compassion is associated with the relationships between Islamic leadership, Islamic values, Islamic work motivation and auditors’ ethical values. Moreover, the findings suggest that endogeneity is unlikely to materially distort the estimated structural relationships or the moderation effects reported in this study. Originality/value This study contributes to Islamic ethics and management research by treating Islamic ethical concepts as organizational and behavioral tools rather than merely religious or philosophical ideas. By testing compassion as a moderator, this study incorporates the emotional aspects of morality into models that usually focus only on reasoning, helping to link moral psychology with auditing research.