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Showing 2 results for Khozein
Dr Ali Khozein, Abolfazl Momeni Yanesari,
Volume 3, Issue 6 (1-2019)
Abstract
The purpose of this study was to investigate the effect of the publishing of negative financial news caused by financial scandals on the level of ethical decision making in the field of accounting and finance. The study was applied, follow-up and semi-experimental research. According to the research objectives, a semi-experimental research project has been used including two experimental and control groups (each has 35 people) and data were collected during 2018 using questionnaires and interviews from accounting staff or financial managers from manufacturing companies. The result has shown that the frequency of negative news of scandal and accounting and financial violations reduce the level of ethical decision making of accountants. Because the admission of immoral behavior among those who were influenced by the negative news of the financial scandals was more than the other group that was not affected by the news. Also, the background of professional activities has been effective in improving the level of ethical decision making, while variables such as age, gender, and education have no effect on the level of ethical decision-making of accountants. Identifying and managing the factors that create heterogeneity in ethical decision making helps to improve the ethical decision making by accountants.
Najmeh Rouzbakhsh, Jomadoordi Gorganli Davaji, Ali Khozein, Maryam Bokharaeian Khorasani,
Volume 7, Issue 14 (3-2023)
Abstract
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.
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