In the current climate of the world economy, auditing has become a key and effective tool whose role is undeniable. But over the last two decades, we have seen a decline in the position of accounting internationally. The aim of this study was to provide a model of the determinants of ethical behavior, analysis of ethical values of professional accounting and unethical reporting methods in accounting. This research is correlational in nature and content. In this research, information about 384 accountants of state-owned companies constitute the sample of research statistics through the questionnaires mentioned in the previous chapter, based on which the relationship between variables is tested to test research hypotheses. The collected data were analyzed using SPSS and AMOS software.The collected data were analyzed using SPSS and AMOS software. The results of this study showed that the determinants of ethical behavior have a significant effect on the ethical behavior of accountants

Background: Compliance of ethical principles and social responsibility of companies with respect to rules can lead to increasing company value and more desirable financial performance. The aim of this study is to investigate the effect of ethical values, social identity and ethical ideology on corporate social responsibility. Method: The present study is descriptive-survey and it is applicable in terms of the research method. The research community includes accountants, auditors and financial managers in 2020. By using standard questionnaires and releasing them, the data were collected that 150 people participated in this study and answered the questionnaires. To evaluate the validity of the questionnaires, alpha Cronbach criterion and composite reliability were used and, finally, data analysis was used in four hypotheses using SEM structural equation modeling and smart PLS software. Results: The findings showed that ethical values have a positive influence on social responsibility. The results show the positive effect of social identity on social responsibility. Finally, hypotheses test the positive effect of idealism and the negative impact of relativism on social responsibility. Conclusion: The results of the study indicate that individual and collective identity (organizational) is composed of the values and beliefs of individuals, as well as the ethical orientation of the firm's ethical values, in addition to strengthening the sense of satisfaction and professional commitment, to strengthen the responsibility of individuals to stakeholders.

Background One of the most important challenges for today's effective managers is how to create suitable sub-bases for human factors for developing ethical and citizenship behaviors in an organization. The purpose of this study was to investigate the relationship between ethical values and the incidence of ethical behaviors and citizenship with respect to the role of mediation of justice and organizational commitment. Method The research method is descriptive-correlation. The statistical population consist of 946 employees of Telecommunication Company of Tehran province, and a sample of 274 people was selected using Morgan's table. They were selected by simple random sampling method. The data gathering tool was a researcher-made questionnaire. The validity of the questionnaire was evaluated by experts through an experimental and confirmatory factor analysis method, and its reliability was calculated and validated by Cranbach's alpha coefficient (0. 84). The hypothesis test was conducted using Pearson correlation and structural equations. Results There is a positive relationship between the ethical values of the organization with the mediation of justice and organizational commitment and the appearance of ethical behaviors in the organization. There is a positive and direct relationship between the ethical values of the organization with the mediation of organizational commitment and incidence of organizational citizenship behaviors. There is a positive and direct relation between ethical behaviors and organizational citizenship behaviors. The relationship between organizational justice and the appearance of organizational citizenship behaviors was not confirmed. Conclusion Creating ethical values in the organization will lead to ethical behaviors. Ethical values can also be used as a tool for the development of citizenship behaviors.

Background: Compliance of ethical principles and social responsibility of companies with respect to rules can lead to increasing company value and more desirable financial performance. The aim of this study is to investigate the effect of ethical values, social identity and ethical ideology on corporate social responsibility. Method: The present study is descriptive-survey and it is applicable in terms of the research method. The research community includes accountants, auditors and financial managers in 2020. By using standard questionnaires and releasing them, the data were collected that 150 people participated in this study and answered the questionnaires. To evaluate the validity of the questionnaires, alpha Cronbach criterion and composite reliability were used and, finally, data analysis was used in four hypotheses using SEM structural equation modeling and smart PLS software. Results: The findings showed that ethical values have a positive influence on social responsibility. The results show the positive effect of social identity on social responsibility. Finally, hypotheses test the positive effect of idealism and the negative impact of relativism on social responsibility. Conclusion: The results of the study indicate that individual and collective identity (organizational) is composed of the values and beliefs of individuals, as well as the ethical orientation of the firm's ethical values, in addition to strengthening the sense of satisfaction and professional commitment, to strengthen the responsibility of individuals to stakeholders

The aim of this study is to survey the moral issue of the conflict between social actions and religious ethical values; it aspires to find the social causes of the issue. In order to find the causes for doing what is in conflict with moral values, beside referring to the theories of action, a new theoretical model is developed which is based on the multiple causality and relies on the logic of social status as well as the logic of collective mentality. The theoretical framework of this study classifies both subjective and objective factors that shape social actions that are in conflict with ethical values. The method of this study is surveying although other approaches are used where appropriate. The sample society of the research consisted of 435 high school students aged betweeI?-15to 25 years old chosen from the 3rdand the 15thdistricts of Tehran. The results, with %95 of assurance, aTeapplicable to the whole sample society. The findings of the research are as: 1- There exists a public opinion about religious ethical values. %98.5 of students accepted and believed in such values. 2- There is a divergence and conflict between the social action and moral values of the students. 3- Analysis of data justifies and explains the theoretical model and the existence of causal network of relations between subjective and objective RICOEUR, P, Le Conflit des Interpretations, Paris, Seuil, 1969 Sorokin, A, Fads and Foibles in ModernSocio1ogy, Chicago, H. Regnery, 1956 Wilier, D, and Wilier, J, Systematic Empiricism, Critique of a Pseudoscience, Routledge,London,1989