ETHICAL DEVELOPMENT OR CODE OF ETHICS: THE DIFFERENCES BETWEEN AUDITORS’ BELIEFS & PRACTICES

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HASSAS YEGANEH Y.; KHADEM H.; MARVIAN HOSSEINI Z.

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Title

ETHICAL DEVELOPMENT OR CODE OF ETHICS: THE DIFFERENCES BETWEEN AUDITORS’ BELIEFS & PRACTICES

Author(s)

HASSAS YEGANEH Y. | KHADEM H. | MARVIAN HOSSEINI Z. | Issue Writer Certificate

Keywords

AUDITOR’S ETHICSQ1

CODE OF ETHICSQ2

TRUTHQ2

BELIEFQ1

Abstract

Background: The moral and ethical behavior from postmodern prospect (especially in financial area) is a new issue which is presented in behavioral context recently. The main issue of this study is the differences between auditors’ BELIEFs and practices based on the postmodern ethical prospect (Foucault).Method: The present study is classified under causal-comparative, ex post facto researches. To conduct this study, 214 subjects of all employed auditors and auditing students (as a control sample) were chosen using random stratified sampling. The questionnaire of this research was standard questionnaire. This has two main orientations investigating the BELIEFs and practices. Data were analyzed by paired test & equality of two means tests.Results: The findings showed that there are significant differences between the BELIEFs of auditors to ethical issues and doing it in practice, that practice’ morality rates to BELIEFs is lower. CODE OF ETHICS cannot guide and improve auditor’s behavior pretty well.Conclusion: There are significant difference between auditors’ believes and practice. On the other hand, development of CODE OF ETHICS, rules and regulations regardless to auditors’ ethical development though is necessary but not enough.

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APA: Copy

HASSAS YEGANEH, Y., KHADEM, H., & MARVIAN HOSSEINI, Z.. (2016). ETHICAL DEVELOPMENT OR CODE OF ETHICS: THE DIFFERENCES BETWEEN AUDITORS’ BELIEFS & PRACTICES. ETHICS IN SCIENCE & TECHNOLOGY, 11(2), 113-122. SID. https://sid.ir/paper/122894/en

Vancouver: Copy

HASSAS YEGANEH Y., KHADEM H., MARVIAN HOSSEINI Z.. ETHICAL DEVELOPMENT OR CODE OF ETHICS: THE DIFFERENCES BETWEEN AUDITORS’ BELIEFS & PRACTICES. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2016;11(2):113-122. Available from: https://sid.ir/paper/122894/en

IEEE: Copy

Y. HASSAS YEGANEH, H. KHADEM, and Z. MARVIAN HOSSEINI, “ETHICAL DEVELOPMENT OR CODE OF ETHICS: THE DIFFERENCES BETWEEN AUDITORS’ BELIEFS & PRACTICES,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 11, no. 2, pp. 113–122, 2016, [Online]. Available: https://sid.ir/paper/122894/en

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