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Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach | ||
| International Journal of Finance & Managerial Accounting | ||
| دوره 8، شماره 29، تیر 2023، صفحه 323-333 اصل مقاله (303.5 K) | ||
| نوع مقاله: Original Article | ||
| شناسه دیجیتال (DOI): 10.30495/ijfma.2023.71174.1956 | ||
| نویسندگان | ||
Ahmad Karimi1؛ Shadi Shahverdiani  2؛ Mohsen Hashemi Gohar3؛ HAMIDREZA KORDLOUIE 4
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| 1Ph.D Student, Department of Accounting, United Arab Emirates Branch, Islamic Azad University, Dubai, United Arab Emirates | ||
| 2Assistant Professor, Department of Business Administration, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran | ||
| 3Assistant Professor, Department of Accounting, Shahre-Qods Branch, Islamic Azad University, Shahre-Qods, Iran | ||
| 4FACULTY OF MANAGEMENT AND ACCOUNTING, ISLAMIC AZAD UNIVERCITY, ISLAMSHAHR BRANCH | ||
| چکیده | ||
| The purpose of the research is to explain the model of professional ethics, professional judgment that is effective on reporting professional misconduct in auditing. In this research, SmartPLS-linear structural relationship model was used for data analysis. Structural equations limit the possibility of arbitrarily choosing observable variables that are actually components of latent variables. In fact, structural equations examine the validity of selected variables. Research data was collected using questionnaires distributed among the statistical population. The results show that professional ethics and professional judgment have an impact on reporting professional misconduct in auditing. The purpose of the research is to explain the model of professional ethics, professional judgment that is effective on reporting professional misconduct in auditing. In this research, SmartPLS-linear structural relationship model was used for data analysis. Structural equations limit the possibility of arbitrarily choosing observable variables that are actually components of latent variables. In fact, structural equations examine the validity of selected variables. Research data was collected using questionnaires distributed among the statistical population. The results show that professional ethics and professional judgment have an impact on reporting professional misconduct in auditing. | ||
| کلیدواژهها | ||
| Professional ethics؛ reporting professional misconduct in auditing؛ auditor skills | ||
| مراجع | ||
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