Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism

Pashaei Fashtali, Mohammad; Azadi Hir, Keihan; Vatanparast, Mohamadreza

doi:10.52547/aapc.5.10.319

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Volume 5, Issue 10 (2-2021)

aapc 2021, 5(10): 319-349

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Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism

Mohammad Pashaei Fashtali¹

, Keihan Azadi Hir

², Mohamadreza Vatanparast³

1- Ph.D. Student of accounting, Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran(Mohamadpashei67@gmail.com)
2- Assistant Professor,Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran(Corresponding Author) , ka.cpa2012@yahoo.com
3- Assistant Professor, Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran(Vatanparast@iaurasht.ac.ir)

Abstract: (5444 Views)

Recent years studies show that external auditing occupies a low position (eighth place) among the methods of detecting fraud; as a result, it is important to examine which factors can improve external auditorschr('39') performance in detecting fraud. Therefore, the goal of this research is to study the effect of professional ethics and personal moral philosophy (subjective norm) and professional skepticism (attitude towards behavior) on external auditorschr('39') performance fraud detecting based on theory of planned behavior. This research is categorized as an applied one. Studying literature review, research data have been collected by a questionnaire. The statistical sample using cluster sampling method includes 159 private and public sector auditors and research period is dated during 2020. Data analyzing utilized by partial least squares (PLS) through Smart-PLS2 software. The results show that professional ethics and the ethical orientation of idealism have positive direct and indirect effect on the Fraud Detection Capability through mediator variable of professional skepticism. Moreover, ethical orientation of relativism has direct negative effect on fraud detecting capability; besides ethical orientation of relativism has indirect effect on fraud detecting capability through mediator variable of professional skepticism.

Keywords: Fraud Detection Capability, Professional Ethics, Personal Moral Philosophy, Professional Skepticism, Theory of Planned Behavior

Full-Text [PDF 399 kb] (1237 Downloads)

Type of Study: Research | Subject: Special
Received: 2020/12/5 | Accepted: 2021/01/25 | Published: 2021/03/24

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Pashaei Fashtali M, Azadi Hir K, Vatanparast M. Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism. aapc 2021; 5 (10) :319-349
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