Content and Link Analysis Moral Values on audit profession neutrality

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Babayee khalili Javad; ABDOLI MOHAMMAD REZA; VALIYAN HASAN

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:31 Page(s): 133-154

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Title

Content and Link Analysis Moral Values on audit profession neutrality

Author(s)

Babayee khalili Javad | ABDOLI MOHAMMAD REZA | VALIYAN HASAN | Issue Writer Certificate

Keywords

Moral ValuesQ1

Content analysisQ1

Link AnalysisQ1

Abstract

The functional environment of the capital market is much more complicated than it has been in the past, which requires strengthening the supervisory foundations of the financial operations of the companies active. One of the important factors in the monitoring, audit, and auditory behavioral and functional characteristics of auditors is to play roles in addition to its specialized roles through the strengthening of social interactions and the development of ethical considerations. Hence, the recognition and the nature of these values can play a significant role in promoting neutrality in the audit profession. The purpose of this research is Content and Link Analysis Moral Values on audit profession neutrality. In this research, 18 academic lucturer were involved in the analysis of the field. Through the seven phases of the analysis process, the components of the value creation ground were identified in the auditor's neutrality. Based on this, three components of ethics, ethical virtuality and social value-orientation were identified as three important dimensions in creating the core values of the audit neutrality, which included 18 components in the analysis of relationships between links and systemic impacts. The results of the second part show that in the ethical sense of ethics and the main factor behind the values of the auditor's neutrality, the proportion of professional perception to performance is considered as a systematic motive. Also, in the area of ethical virtue, it is clear that belonging to the audit profession and the institutionalization of values are two drivers of strengthening the ethical virtues of the auditor to increase the impartiality of the audit. Finally, it was found that in the dimension of social value, the preservation of social norms is a stimulus in this field.

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APA: Copy

Babayee khalili, Javad, ABDOLI, MOHAMMAD REZA, & VALIYAN, HASAN. (2019). Content and Link Analysis Moral Values on audit profession neutrality. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(31 ), 133-154. SID. https://sid.ir/paper/388217/en

Vancouver: Copy

Babayee khalili Javad, ABDOLI MOHAMMAD REZA, VALIYAN HASAN. Content and Link Analysis Moral Values on audit profession neutrality. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(31 ):133-154. Available from: https://sid.ir/paper/388217/en

IEEE: Copy

Javad Babayee khalili, MOHAMMAD REZA ABDOLI, and HASAN VALIYAN, “Content and Link Analysis Moral Values on audit profession neutrality,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 31 , pp. 133–154, 2019, [Online]. Available: https://sid.ir/paper/388217/en

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