فهرست مطالب amirreza faramarzi

The main purpose of this study is to design and present a model for the development of auditors' ethical behavior by the meta-combination method. The present study in terms of nature of data and analysis style and based on the method of data collection, documents and analytical-descriptive and research data are collected and analyzed using meta-combined method. The statistical population studied in this study: 25 experts in the field of accounting, In the meta-composition section of the statistical community, all researches (books, articles, dissertations) published in domestic and foreign databases were surveyed based on defined keywords in order to obtain a sample that causes theoretical saturation. To search for published research, keywords were reviewed in the period 1980-2019. According to the research findings, the development of their moral behavior includes the components of satisfaction, honesty, support of public interest, competence, religious beliefs, virtue and education and cultural dimensions including masculinity versus feminism, avoiding uncertainty, collectivism in Against individualism, the power gap, the long-term view versus the short-term, professionalism versus legal control, monotony versus flexibility, conservatism versus optimism, secrecy versus transparency.

This study mainly aims at studying the effect of cultural models on the development of ethical behavior of accountants. The statistical population of this study are 384 accountants and auditors employed in this profession in 2021 using Cochran’s formula infinite population. Data collected using questionnaire. The result of the study showed that among cultural models of “Hofstede”, masculinity vs femininity has positive and significant effect on competence, education and virtualism. Long-term orientation vs short-term orientation also has positive and significant effect on two parameters of religious beliefs and education but it has negative and significant effect on supporting public interest. Among cultural models introduced by “Gray”, uniformity vs flexibility has positive and significant effect on religious beliefs and negative and significant effect on education. Also uniformity vs flexibility has influenced honesty and satisfaction. Among accounting ethical parameters, conservatism vs optimism has only influenced religious beliefs and has no significant effect on other parameters of accountants’ ethical behavior. It is worth mentioning that among cultural models of “Gray” uniformity vs flexibility has mostly influenced religious beliefs.