[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
About the Journal
Aims& Scopes
Editorial Board ::
Articles archive::
All Issues
Current Issue
Publication Ethics::
For Authors::
Guide for Authors
Submission Form
Peer Review Process::
Reviewers Section
Registration::
Registration Form
Site Facilities::
Site map
Search contents
FAQ
Top 10 contents
Inform to friends
Contact us::
Contact Information
Contact us
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 7, Issue 14 (3-2023) ::
aapc 2023, 7(14): 121-168 Back to browse issues page
The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory.
Najmeh Rouzbakhsh1 , Jomadoordi Gorganli Davaji 2, Ali Khozein3 , Maryam Bokharaeian Khorasani4
1- Ph.D. Student of Accounting, Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran ( Najmeh.Rouzbakhsh@gmail.com)
2- Assistant Professor of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran(Corresponding Author ) , gorganli@aliabadiau.ac.ir
3- Assistant Professor of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran(Khozain@yahoo.com)
4- Assistant Professor of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran(maryam.bokhara@gmail.com)
Abstract:   (2167 Views)
Nowadays, auditing, with its ultimate goal of leveling financial statements up, has a special responsibility to serve public interests. For a successful fulfillment of public responsibilities, auditors should carry personal and professional ethics. This study used the grounded theory to investigate the current maturity status of auditors' professional ethics in Iran, using the experts’ opinions until the end of 2022 . The findings indicate the immaturity of auditors' professional ethics caused by some causal conditions, forcing them to adopt a confrontation strategy, which is either defensive or passive. Effective underlying factors in cultural, social and economic structures were investigated in the present study. Deficiencies in laws and regulations, education and research system, and organizational culture, alongside economic conditions, and the structure of this profession are interfering factors that intensify the immaturity of professional ethics. Enhancing ethics and ethical leadership in the country, defining ethical standards, and developing practical training courses are among the important achievements of this research, which can contribute to the improvement of the professional ethics of auditors in leveling financial statements up.
Keywords: Immaturity, Professional Ethics, Grounded Theory, Auditors, Iran.
Full-Text [PDF 1328 kb]   (964 Downloads)    
Type of Study: Research | Subject: Special
Received: 2023/02/17 | Accepted: 2023/07/6 | Published: 2023/03/20
References
1. Abdelhak, E.E., A.A. Elamer., A, AlHares. and C. McLaughlin. 2019. Auditors’ ethical reasoning in developing countries: the case of Egypt. International Journal of Ethics and Systems 35(4): 558-583.
2. Ardelean, A. 2013. Auditors’ Ethics and their Impact on Public Trust. Procedia - Social and Behavioral Sciences 92, 10: 55-60.
3. Arrami, N, and Y. QingXiang. 2021. The role of moral identity in auditor’s ethical decision making. International. Journal of Research in Business and Social Science 10(2): 157–169.
4. Brady, N, and D. Hart. 2007. An Exploration into the Developmental Psychology of Ethical Theory with Implications for Business Practice and Pedagogy. Journal of Business Ethics 76: 397–412.
5. Brugman, D., M. G. Beerthuizen., P. Helmond., K. S. Basinger, and J. C. Gibbs, 2023. Assessing moral judgment maturity using the Sociomoral Reflection Measure—Short Form Objective. European Journal of Psychological Assessment, 39(2): 85–95.
6. Cabot, M. 2005. Moral development and PR ethics. Journal of Mass Media Ethics 20: 321-332.
7. Creswell, J.W. 2012. Educational research: Planning, conducting, and evaluating quantitative and qualitative research. 4th Edition, Boston: Pearson Publication.
8. Dewi A, P. P, and K.T. Dwiyanti. 2018. Professional Commitment, Self-efficacy and Ethical Decision Auditor. International Research Journal of Management, IT & Social Sciences. 5(6): 93-104.
9. Dunn, P. and B.Sainty. 2020. Professionalism in accounting: a five-factor model of ethical decision-making, Social Responsibility Journal 16(2): 255-269.
10. Duska, R., Duska, , and Kury, K. (2018), Accounting Ethics, Third Edition, UK: John Wiley & Sons.
11. Enofe,A. O., I. Ukpebor, and N. Ogbomo .2015. The Effect Of Ccounting Ethics In Improving Auditor Professional Skepticism. International Journal of Advanced Academic Research – Social Sciences and Education1(2):1-16.
12. Falkenberg, A. W. 2004. When in Rome ... Moral Maturity and Ethics for International Economic Organizations, Journal of Business Ethics, Journal of Business Ethics 54(1): 17-32.
13. Gibbs, J. C. 2019. Moral development & reality: Beyond the theories of Kohlberg, Hoffman, and Haidt (4th Ed.). New York: Oxford University Press.
14. Grusec, J. E., and L.E. Kuczynski. 1997. Parenting and children's internationalization of values: A handbook of contemporary theory, New York: John wiley & Sons.
15. Ho, Y. H., and C. Yu Lin. 2008. Cultural values and cognitive moral development of accounting ethics: A cross-cultural study. Social Behavior and Personality 36 (7): 883-892.
16. Johari, R.J., Z. M. Sanusi, and V.K. Chong. 2017. Effects of Auditors' Ethical Orientation and Self-Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision-Making Process. International Journal Of Auditing 21(1): 38-58.
17. Johnson, B., and L. Christensen. 2008. Educational research: Quantitative, qualitative and mixed approaches. 3rd Edition, Los Angeles: Sage Publication.
18. Kiradoo, G. 2020. Ethics in Accounting: Analysis of current financial failures and role of accountant. International Journal of Management 11 (2): 241-247.
19. Kohlberg, L. 1984. Essays on moral development: Vol.2. The psychology of moral development. San Francisco: Harper & Row.
20. Kuntari, Y., A. Chariri, and N. Nurdhiana. 2017. The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality. Sriwijaya International Journal Of Dynamic 1(2): 203-218.
21. Mason, A. 1990. Gilligan's conception of moral maturity. Journal for the Theory of Social Behaviour 20(2): 167–179.
22. McPhail, K., and W. Diane. 2009. Accounting and Business Ethics. New York: Rutledge, (Chapters 2&5).
23. Mujtaba, B. G., P. Pattaratalwanich, and C. Chawavisit. 2009. Business Ethics Perspectives of Thai Law Students: a Study of Age and Gender in Moral Development. Journal of Leadership, Accountability and Ethics 7(3): 94-108.
24. Mujtaba, B.G., R. Tajaddini, and L. Y. Chen. 2011. Business Ethics Perceptions of Public and Private Sector Iranians. J Bus Ethics 104: 433–447.
25. Mökander, J. and L. Floridi. 2021. Ethics-Based Auditing to Develop Trustworthy AI. Minds & Machines 31: 323–327.
26. Nardi, P. M., R. N. Tsujimoto. 1979. The relationship of moral maturity and ethical attitude1, Personality. 47(2): 365-377.
27. Parluhutan, C., A. Ermawati, S, Widyastuti. 2022. The Influence of Auditor Ethics, Auditor Motivation, Locus of Control on Audit Quality: Role of Professional Skepticism. Universal Journal of Accounting and Finance, 10(1): 267 - 275.
28. Pattiasina, V. M., Y. Noch., H. Surijadi., M. Amin,. and E.Y. Tamaela. 2021. The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment. Indonesia Accounting Journal 14-26.
29. Pflugrath G., N. Martinov-Bennie, and L. Chen. 2007. The impact of codes of ethics and experience on auditor judgments. Managerial Auditing Journal 22(6): 566-589.
30. Purnamasari, P. 2019. Does moral evaluation mediate the relationship between cognitive moral development and reduced audit quality behavior?. Journal of Business and Retail Management Research 13(3).
31. Rest, J. R., D. Narvaez., S. J.Thoma, and M. J. Bebeau. 2000. A neo-Kohlbergian approach to morality research. Journal of moral education 29(4): 381-395.
32. Sari, S. P., M. Sudarma, and W. Andayani. 2021. The effect of auditors’ competence and moral reasoning towards audit quality with audit time budget as moderating. International Journal of Research in Business and Social Science, 10(6): 205–212.
33. Sorensen, D.P., S.E. Miller, and K.L. Cabe. 2017. Developing and Measuring the Impact of an Accounting Ethics Course that is Based on the Moral Philosophy of Adam Smith. J Bus Ethics 140: 175–191.
34. Stams, G. J., D. Brugman., M. Deković., L. Van Rosmalen., P. Van Der Laan, and & J. C. Gibbs. 2006. The moral judgment of juvenile delinquents: A meta-analysis. Journal of abnormal child psychology 34(5): 692-708.
35. Strauss, A., and J. Corbin. 1998. Basics of Qualitative Research; Grounded Theory Procedures and Techniques. 2nd Edition, Thousand Oaks. CA: Sage.
36. Thorne, L. D., W. Massey, and J. Jones. 2004. An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors’ Ethical Reasoning. Business Ethics Quarterly 14(3): 525 – 551.
37. Vine, J. 1986. Moral Maturity in Socio-Cultural Perspective: Are Kohlberg's Stages Universal?, Lawrence Kohlberg.
38. Wadsworth, M.E. 2015. Development of Maladaptive Coping: A Functional Adaptation to Chronic, Uncontrollable Stress.Child Development Perspectives9(2): 96-100.
39. Walker, L. J. and R. C. Pitts. 1998. Naturalistic conceptions of moral maturity. Developmental Psychology 34(3): 403–419.
40. Zeidner, M, and D. Saklofske. 1996. Adaptive and maladaptive coping. In M. Zeidner & N. S. Endler (Eds.). Handbook of coping: Theory, research, applications pp. 505–531
41. Şengün, M, and M. Kaya. 2007. The scale of moral maturity: the study of its validity and reliability. Ondokuz Mayıs University Review of The Faculty of Divinity 24(25): 51-64.
Add your comments about this article
Your username or Email:

CAPTCHA

XML   Persian Abstract   Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Rouzbakhsh N, Gorganli Davaji J, Khozein A, Bokharaeian Khorasani M. The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory.. aapc 2023; 7 (14) :121-168
URL: http://aapc.khu.ac.ir/article-1-1147-en.html
Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 7, Issue 14 (3-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
Persian site map - English site map - Created in 0.09 seconds with 37 queries by YEKTAWEB 4666