The effect of effective communications and participation on reduction of audits' counterproductive behaviors and corruption

Today, the audit profession is considered to be ethical and ethics fundamental. There is a phenomenon that accountants and auditors generally tend to move to higher levels than others. It seems that the existence of certain conditions in the audit profession increases the perceived costs of individual fame by auditors and creates economic incentives for activities that may endanger the effectiveness of the process of collecting and evaluating the impartial audit evidence. Therefore, the present study tries to examine the effect of effective communication, participation, and job satisfaction variables on deviations and work corruption. For this purpose, the opinions of 160 people (including technical director, supervisor and supervisor) during the implementation of the research, were analyzed using a questionnaire tool. In the end, the results of the analysis using structural equation and Smart PLS software showed that the effect of job satisfaction on corruption and participation on work deviation was not confirmed. Other results of the study indicated confirmation of the effect of variables on each other have been.