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:: Volume 4, Issue 7 (9-2019) ::
aapc 2019, 4(7): 135-180 Back to browse issues page
Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors
Zohreh Mousavi kashi Kashi 1, Zohreh Mohseni Kabir2
1- Assistant Professor of Islamic Azad University, Karaj, Iran (CorrespondingAuthor , zohreh_mousavi_k@yahoo.com
2- Ph.D. Student of Industrial Management, Islamic Azad University, Karaj Branch, Karaj, Iran, azadehkabir16@yahoo.com
Abstract:   (3437 Views)
With increasing global attention to ethical issues as well as the importance of quality information in the audit, this study attempts to fill a corner of the research gap in explaining the effect of organizational silence on the ethical and professional performance of the audit community. The main purpose of this study is to investigate the extent of organizational silence in two audit societies, and secondly, to examine the effect of organizational silence dimensions on the professional and ethical performance of auditors. The present study is descriptive and the sample consists of 363 auditors working in the audit institutions of the member of the Iranian Association of Official Accountants and the Audit Organization in 2019. The research data were collected through a structured and researcher-made questionnaire. Then, using structural equation modeling and Partial Least Squares software (pls), hypotheses were analyzed and tested
Keywords: organizational silence, professional performance, ethical performance, audit
Full-Text [PDF 630 kb]   (1027 Downloads)    
Type of Study: Research | Subject: Special
Received: 2019/02/3 | Accepted: 2019/03/4 | Published: 2019/08/16
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mousavi kashi Z, Mohseni Kabir Z. Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors. aapc 2019; 4 (7) :135-180
URL: http://aapc.khu.ac.ir/article-1-594-en.html


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Volume 4, Issue 7 (9-2019) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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