FACTORS AFFECTING IRANIAN CPA'S ETHICAL JUDGMENT

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SALMANPANAH N.; TALEBNIA GH.

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Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:6 | Issue:18 Page(s): 87-96

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Information Journal Paper

Title

FACTORS AFFECTING IRANIAN CPA'S ETHICAL JUDGMENT

Author(s)

SALMANPANAH N. | TALEBNIA GH. | Issue Writer Certificate

Keywords

ETHICAL JUDGMENTQ2

CODE OF ETHICAL CONDUCTQ2

CORPORATE ETHICAL VALUESQ2

Abstract

According to Rest's decision making model, the second stage of the process of ethical decision making is moral judgment. ETHICAL JUDGMENT is the extent to which a person accepts a specific behavior to be morally. A person's ETHICAL JUDGMENT affects his/her perception about that why some actions preferred as moral. In this study for assessing moral judgment as the dependent variable, the following factors are considered: The CODE OF ETHICAL CONDUCT, ethical environment, and individual characteristics such as age, work experience and education, according to a moral decision taken by CPAs in practice. This study was conducted on 115 of the Iranian CPAs and the data collected through questionnaires. By the use of multi-nominal regression model First and second hypothesis test results suggest that the professional code of conduct adopted by the Society of CPAs and the ethical environment are variables affecting Iran’s CPAs moral judgments. The third research hypothesis testing has been done using ANOVA. The results indicate that there is no meaningful relationship between individual characteristics, moral judgments and CPAs moral judgments.

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APA: Copy

SALMANPANAH, N., & TALEBNIA, GH.. (2013). FACTORS AFFECTING IRANIAN CPA'S ETHICAL JUDGMENT. MANAGEMENT ACCOUNTING, 6(18), 87-96. SID. https://sid.ir/paper/198755/en

Vancouver: Copy

SALMANPANAH N., TALEBNIA GH.. FACTORS AFFECTING IRANIAN CPA'S ETHICAL JUDGMENT. MANAGEMENT ACCOUNTING[Internet]. 2013;6(18):87-96. Available from: https://sid.ir/paper/198755/en

IEEE: Copy

N. SALMANPANAH, and GH. TALEBNIA, “FACTORS AFFECTING IRANIAN CPA'S ETHICAL JUDGMENT,” MANAGEMENT ACCOUNTING, vol. 6, no. 18, pp. 87–96, 2013, [Online]. Available: https://sid.ir/paper/198755/en

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