RELATIONSHIP BETWEEN PERSONAL MORAL PHILOSOPHY AND DEMOGRAPHIC CHARACTERISTICS WITH AUDIT QUALITY REDUCTION BEHAVIORS

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ROYAEE R.; TALEBNIIA GH.; HASSAS YEGANEH Y.; JALILI S.

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Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:6 | Issue:16 Page(s): 15-26

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Title

RELATIONSHIP BETWEEN PERSONAL MORAL PHILOSOPHY AND DEMOGRAPHIC CHARACTERISTICS WITH AUDIT QUALITY REDUCTION BEHAVIORS

Author(s)

ROYAEE R. | TALEBNIIA GH. | HASSAS YEGANEH Y. | JALILI S. | Issue Writer Certificate

Keywords

AUDIT QUALITY REDUCED PRACTICESQ2

ETHICS IN AUDITINGQ2

IDEALISMQ3

RELATIVISMQ2

UNPROFESSIONAL BEHAVIORQ1

Abstract

Several incidents in recent years has experienced accounting professional who has to shake the foundations of the profession. WorldCom and Enron scandals, for example, that both were involved in the fraud that the auditors knew the cause of it. After these scandals undermine the credibility of the audit profession and the public raised the question where were the auditors? Many of the behaviors and decisions staff and managers in contemporary organizations , influenced by their moral values. Personal ethics, values and beliefs of the individual to retain and make decisions based on ethical issues. The main objective of this study investigated the relationship between moral philosophy of individual auditors and audit quality reduction behaviors. This study used survey research method and tools used for, is the questionnaire.Theoretical framework based on of Forsyth (1980) model of ethical ideology. Forsyth ethical position questionnaire to assess the ethics of individual auditors. The analysis of data collected by Pearson correlation, t test and ANOVA were used.Findings indicate that auditors Personal Moral Philosophy have an impact on unprofessional and reduced audit quality behaviors.The findings of this study is hoped the audit organization and Iranian Association Of certified public Accountings and audit firms, in order to enhance audit quality, with appropriate ethical strategy and planning required in order to increase the level of auditors IDEALISM, take action.

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APA: Copy

ROYAEE, R., TALEBNIIA, GH., HASSAS YEGANEH, Y., & JALILI, S.. (2013). RELATIONSHIP BETWEEN PERSONAL MORAL PHILOSOPHY AND DEMOGRAPHIC CHARACTERISTICS WITH AUDIT QUALITY REDUCTION BEHAVIORS. MANAGEMENT ACCOUNTING, 6(16), 15-26. SID. https://sid.ir/paper/198854/en

Vancouver: Copy

ROYAEE R., TALEBNIIA GH., HASSAS YEGANEH Y., JALILI S.. RELATIONSHIP BETWEEN PERSONAL MORAL PHILOSOPHY AND DEMOGRAPHIC CHARACTERISTICS WITH AUDIT QUALITY REDUCTION BEHAVIORS. MANAGEMENT ACCOUNTING[Internet]. 2013;6(16):15-26. Available from: https://sid.ir/paper/198854/en

IEEE: Copy

R. ROYAEE, GH. TALEBNIIA, Y. HASSAS YEGANEH, and S. JALILI, “RELATIONSHIP BETWEEN PERSONAL MORAL PHILOSOPHY AND DEMOGRAPHIC CHARACTERISTICS WITH AUDIT QUALITY REDUCTION BEHAVIORS,” MANAGEMENT ACCOUNTING, vol. 6, no. 16, pp. 15–26, 2013, [Online]. Available: https://sid.ir/paper/198854/en

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