مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

sound

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Version

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View:

1,265
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

1

Information Journal Paper

Title

INDIVIDUAL ETHICAL CHARACTERISTICS OF CHARTER ACCOUNTANTS IN USE OF DECISION GUIDE FOR ASSESSING MANAGEMENT FRAUD

Pages

  74-83

Abstract

 Background: This research investigates the effect of INDIVIDUAL ETHICAL CHARACTERISTICS of charter accountants on their decision to use DECISION GUIDE for assessing MANAGEMENT FRAUD risk. Moreover, this research has been carried out in order to find preventives of using DECISION GUIDE and to rank its determinants.Methods: to attain the research objective, a sample of 76 supervisors and senior supervisors working in the Audit Organization were selected through random classified method to complete the questionnaires. This research investigates the effect of five independent variables influencing the use of DECISION GUIDE by accountants. Data obtained from the questionnaires were evaluated using the t test.Results: findings of the research suggest that the five most important INDIVIDUAL ETHICAL CHARACTERISTICS influencing the use of DECISION GUIDE by charter accountants are ranked as follows:1) non-membership in the association of certified accountants, 2) professional experience of more than 20 years, 3) Bachelor’s degree, 4) organizational class of senior supervisor, and 5) management academic discipline.Conclusion: the evidences from the results of this research suggest that absence of the abovementioned ethical characteristics is what hinders the application of DECISION GUIDEs on the side of charter accountants in organizational class of supervisors and senior supervisors. Also, there is a direct relation between the independent variables and dependent variable, of which non-membership in the association of certified accountants is the most effective one.

Cites

References

Cite

APA: Copy

BLUE, G., & SADEGHI, P.. (2011). INDIVIDUAL ETHICAL CHARACTERISTICS OF CHARTER ACCOUNTANTS IN USE OF DECISION GUIDE FOR ASSESSING MANAGEMENT FRAUD. ETHICS IN SCIENCE & TECHNOLOGY, 6(1), 74-83. SID. https://sid.ir/paper/122786/en

Vancouver: Copy

BLUE G., SADEGHI P.. INDIVIDUAL ETHICAL CHARACTERISTICS OF CHARTER ACCOUNTANTS IN USE OF DECISION GUIDE FOR ASSESSING MANAGEMENT FRAUD. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2011;6(1):74-83. Available from: https://sid.ir/paper/122786/en

IEEE: Copy

G. BLUE, and P. SADEGHI, “INDIVIDUAL ETHICAL CHARACTERISTICS OF CHARTER ACCOUNTANTS IN USE OF DECISION GUIDE FOR ASSESSING MANAGEMENT FRAUD,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 6, no. 1, pp. 74–83, 2011, [Online]. Available: https://sid.ir/paper/122786/en

Related Journal Papers

Related Seminar Papers

  • No record.
  • Related Plans

  • No record.
  • Recommended Workshops






    Move to top
    telegram sharing button
    whatsapp sharing button
    linkedin sharing button
    twitter sharing button
    email sharing button
    email sharing button
    email sharing button
    sharethis sharing button