Hierarchical Analysis of Effective Components on Auditors' Professional Liability Insurance to Develop Ethical Framework

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GOLI ALI; Khozain Ali; ASHRAFI MAJID; Naderian Arash

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Journal Paper

Paper Information

Journal: Ethics in Science and Technology Year:2020 | Volume:15 | Issue:3 Page(s): 138-144

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Information Journal Paper

Title

Hierarchical Analysis of Effective Components on Auditors' Professional Liability Insurance to Develop Ethical Framework

Author(s)

GOLI ALI | Khozain Ali | ASHRAFI MAJID | Naderian Arash | Issue Writer Certificate

Keywords

Ethics

Insurance

Professional responsibility

Abstract

Background The development of the Insurance industry and the accounting system are two important pillars of economic development of any country and the ethical responsibility of auditors requires them to reduce the risk of their activities. The present study has developed a hierarchical analysis of the components affecting the professional liability Insurance of auditors in order to develop the context of ethical principles. Method The present study is among the qualitative researches. The statistical population of the study is 30 expert members of the Association of Certified Public Accountants and senior Insurance managers in Iran. Due to the limited statistical population, the present study did not have a sampling method. Data were collected using interviews and a researcher-made questionnaire. Finally, Delphi technique, matrix (SWOT), hierarchical analysis process (AHP) was used to analyze the data. Results The results of applying the Analysis of Hierarchical Process (AHP) showed that among the strengths, the component of transferring the risks of professional activists, among the weaknesses, the imperfect component and the ambiguity of laws and regulations, among the opportunities, the component of need. In the future, and among the challenges, the low priority component of the low Insurance culture is the community. Conclusion Given the strengths identified for the development of auditorschr('39') professional liability Insurance (transferring the risks of accounting and auditing practitioners, enhancing auditing activities and reducing audit risk and the potential population of auditors and affiliates), weaknesses (current laws and regulations, qualifications for the principles of damage recognition and non-compliance with professional standards), opportunities (community need for new types of Insurance, investors chr('39')need for auditorschr('39') reports and Insurance market development) and challenges (low Insurance culture, unknown). The concept of audit risk for the judiciary and the ignorance of society and capital Investors rules) must provide for the development of this type of Insurance in the country.

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APA: Copy

GOLI, ALI, Khozain, Ali, ASHRAFI, MAJID, & Naderian, Arash. (2020). Hierarchical Analysis of Effective Components on Auditors' Professional Liability Insurance to Develop Ethical Framework. ETHICS IN SCIENCE & TECHNOLOGY, 15(3 ), 138-144. SID. https://sid.ir/paper/955377/en

Vancouver: Copy

GOLI ALI, Khozain Ali, ASHRAFI MAJID, Naderian Arash. Hierarchical Analysis of Effective Components on Auditors' Professional Liability Insurance to Develop Ethical Framework. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2020;15(3 ):138-144. Available from: https://sid.ir/paper/955377/en

IEEE: Copy

ALI GOLI, Ali Khozain, MAJID ASHRAFI, and Arash Naderian, “Hierarchical Analysis of Effective Components on Auditors' Professional Liability Insurance to Develop Ethical Framework,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 15, no. 3 , pp. 138–144, 2020, [Online]. Available: https://sid.ir/paper/955377/en

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