Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts

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Ahmadi Mohammad Ramazan; AHANGARI ABDOLMAJID; SALEHINIA MOHSEN

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Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2020 | Volume:4 | Issue:8 Page(s): 281-317

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Title

Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts

Author(s)

Ahmadi Mohammad Ramazan | AHANGARI ABDOLMAJID | SALEHINIA MOHSEN | Issue Writer Certificate

Keywords

Professional Ethics of AuditingQ1

Economic StructuresQ1

Behavior StructuresQ1

Environment StructuresQ1

Task StructuresQ1

Interpretive Structural ModelingQ1

Abstract

Bankruptcy of inernational companies it has roots to violations of auditing and finally the violations is due to professional ethics decline and ignoring the mission of auditing profession as a self-governing profession. Therefore many structures are impressive on Professional Ethics of Auditing, So this research by undrestanding this issue through Interpretive Structural Modeling is insearch for designing a model based on leveling and segregation effective structures on Professional Ethics of Auditing. Statistical society of research included certified public accountants in 2019 that was used purposive sampling for select the sample. The methodology of the qualitative part based on identifying the structures influencing on professional ethics auditing through content analysis of theorical foundotions, empirical background and performing FUZZY-DELPHI analysis with the participation of 20 expert of audit profession as panel members and also in quantitative part with participatopn of 16 expert of audit profession through establishment self-interactive sructural matrix is seeking structural interpretive modeling. The resaults show that the most fundamental structures affecting the Professional Ethics of Auditing are competition in auditing market, the type and power of corporate governance, the private or non private employer, the size of the employer organization, no compromis due to the employer threat to dismissal auditor, the auditor's financial problems and economy fluctutations sucj as rising exchange rate and inflation. The sructures are associated with envionmental and economic indicator.

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APA: Copy

Ahmadi, Mohammad Ramazan, AHANGARI, ABDOLMAJID, & SALEHINIA, MOHSEN. (2020). Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(8 ), 281-317. SID. https://sid.ir/paper/362788/en

Vancouver: Copy

Ahmadi Mohammad Ramazan, AHANGARI ABDOLMAJID, SALEHINIA MOHSEN. Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2020;4(8 ):281-317. Available from: https://sid.ir/paper/362788/en

IEEE: Copy

Mohammad Ramazan Ahmadi, ABDOLMAJID AHANGARI, and MOHSEN SALEHINIA, “Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 8 , pp. 281–317, 2020, [Online]. Available: https://sid.ir/paper/362788/en

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