Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators

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Abdollahzadeh Seyede Sahar; Azinfar Kaveh; Falah Reza; Dadashi Iman

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Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2024 | Volume:11 | Issue:1 Page(s): 159-185

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Title

Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators

Author(s)

Abdollahzadeh Seyede Sahar | Azinfar Kaveh | Falah Reza | Dadashi Iman | Issue Writer Certificate

Keywords

Professional Ethics

Information Symmetry

Cultural Factors

Social Factors

Independent Auditors

Game Theory

Abstract

Purpose: ethical and Cultural Factors in the auditing field; due to the property of being invisible; They are not easily observable, and for this reason, asymmetric information appears and the company and the capital market move out of their optimal balance, which means market failure. Based on this, moral and Cultural Factors affect the interests of auditors and company stakeholders. The purpose of this research is to investigate the role of Cultural Factors and Professional Ethics of auditors on the interests of companies in the form of dynamic Game Theory. Method: The current research is of developmental type. In the present research, the Game Theory approach has been used. The first actors were the managers and board members of the top 50 capital market companies. The second community is the trusted members of the trusted auditing institutions of the Stock Exchange Organization. A questionnaire was used to collect information. Findings: In this research, three neural network approaches of support vectors, Bayesian and Crossberg anti-propagation were used to repeat the game and create Nash equilibrium. Based on the results of Crossberg's anti-diffusion method, it has higher accuracy in modeling the behavior between players. Conclusion: The results showed the fact that the increase of cultural and ethical indicators have a negative effect on the price and a positive effect on the company's sales. As a result, the improvement of cultural and ethical indicators increases the interests of all stakeholders and actors active in the capital market. Contribution:Deviation from cultural and ethical indicators by auditors increases inefficiency in the company and reduces the level of interests of the beneficiaries.

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