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:: Volume 5, Issue 10 (2-2021) ::
aapc 2021, 5(10): 281-318 Back to browse issues page
The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors.
Parviz Shayesteh Shojaei1 , Zahra Poorzamani 2, Ahmad Yaghobnezhad3
1- PhD. Student of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran(parviz.shayesteh@yahoo.com)
2- Professor of Accounting group, Central Tehran Branch, Islamic Azad University, Tehran, Iran(Corresponding Author) , zahra.poorzamani@yahoo.com
3- Associate Professor of Accounting group, Central Tehran Branch, Islamic Azad University, Tehran, Iran(ahm.yaghobnezhad@iauctb.ac.ir)
Abstract:   (3637 Views)
Abstract
The present study was an attempt to investigate the effect of ethical standards including ethical environment (instrumental environment, favorite environment, independent environment, normative environment, efficiency-based environment and regulation-oriented environment), professional commitment, ethical values and ethical ideology (idealism and relativism) on performance of auditors. The population of this study consists of auditors of auditing firms affiliated with Iranian association of Certified Public Accountants and certified independent auditors. To calculate the number of samples and to take samples, coceran fornulation and the avilable sample methods have been respectively used. This study was conducted in 2020. 300 auditors participated in the present study and completed the questionnaires distributed among them. The partial least squares (PLS) method was used for modelling and hypothesis testing purposes. The results  show that all the subsets of ethical environment (instrumental environment, favorite environment, independent environment, normative environment, efficiency-based environment and regulation-oriented environment) have a positive and significant correlation with auditor performance. As for the subsets of ethical ideology, idealism and relativism were found to have a significantly positive and a significantly negative correlation with the performance of auditors, respectively. The results also show that the main variables of the study (ethical environment, professional commitment, ethical values and ethical ideology) have a positive and significant effect on the occupational performance of auditors. Applying the results of this research can help to develop theoretical foundations in the field of the ethical behavior in auditors as well as to increase their level of awareness and ethical development. It also increases the understanding of auditorschr('39') behavior in the face of ethical conflicts.
Keywords: Ethical Behavior, Auditor Performance, Professional Commitment, Ethical Values, Ethical Ideology
Full-Text [PDF 469 kb]   (993 Downloads)    
Type of Study: Research | Subject: Special
Received: 2020/12/26 | Accepted: 2021/01/23 | Published: 2021/03/24
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Shayesteh Shojaei P, Poorzamani Z, yaghobnezhad A. The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors.. aapc 2021; 5 (10) :281-318
URL: http://aapc.khu.ac.ir/article-1-935-en.html
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Volume 5, Issue 10 (2-2021) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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