فهرست مطالب morteza hajiabbasi

Economic transactions and events are documented and recorded in accounts through the collection of evidence by accountants. The result of the transactions will be made available to the interested parties within the framework of the financial reports.However, directional, misleading, irrelevant or incomplete information can lead to incorrect decisions. Auditors as trustworthy shareholders with a professional skepticism can play an effective role in this direction and prevent incorrect presentation of information.The purpose of this study was to investigate the effect of professional commitment and organizational commitment on the relationship between job attachment and professional skepticism in the audit profession. The statistical sample of this study included 392 auditors working in the auditing profession in 2019 which was selected by random sampling method.The present study is applied in terms of purpose and descriptive-correlational in terms of method and research data were collected using a questionnaire. The structural equation modeling method was used to evaluate the effect of research variables on professional skepticism and also to fit the proposed model using pls software.The results show that professional commitment and organizational commitment have an intervening effect on the relationship between job attachment and professional skepticism

The auditing profession has a critical contribution in upgrading information transparency, economic health, and confidence in the community. With the spread of financial corruption, ethical whistleblowing as a control mechanism and part of corporate governance was raised as an essential approach to prevent and identify immoral behaviors. This study aimed to investigate the effect of professional commitment on auditors' ethical whistleblowing, emphasizing the moderating role of gender and age variables.

The method of the present study is descriptive-survey in terms of data collection, and applied from the point of view of purpose. The statistical population of this study includes all auditors working in private institutions under the membership of the Society of Certified Public Accountants. The statistical sample consisted of 392 participants selected using simple random sampling method and via the Cochran's formula. The data of the study were collected using a standard questionnaire tool. To investigate the effect of research variables on moral warning and also to fit the proposed model, the structural equation modeling method was performed using   the   Smart PLS software.

The research results indicated that professional commitment has a positive effect on ethical whistleblowing. The variables of gender and age also have a moderating effect on the relationship between professional commitment and the level of independent auditors' ethical whistleblowing.

In accordance with the findings of this study, strengthening professional commitment leads to the development of ethics and ethical whistleblowing and health the economic atmosphere.