جستجوی مقالات مرتبط با کلیدواژه « ethics » در نشریات گروه « حسابداری »

Despite the heavy consequences and destructive effects that workplace stresses can have on the physical and mental health of individuals and ultimately on the productivity of organizations, not much attention has been paid to this issue in the country. In this regard, thinking styles and its impact on ethics And professional behavior with an emphasis on job stress can be considered as a mediator.
This research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study consists of 101 certified public accountants with a history of more than 5 years who have a disciplinary record. Sampling was done by simple random method and 80 people were determined. The data collection tool was a standard questionnaire whose reliability and validity were checked and confirmed. Structural equation modeling and Smart PLS software were used to test the research hypotheses.
The results of the analysis showed that all 5 hypotheses are confirmed. It should be noted that the T-statistic is above 1. 96.
The obtained results show that people with different thinking styles can affect the type of professional behavior in the organization and in a way, by observing the type of thinking style, job stress can be greatly reduced.

The present study was conducted to investigate and rank the factors affecting the quality of internal audit performance. This study is considered as an applied research in terms of purpose, descriptive-analytical in terms of analysis and has used library studies for data collection. The effective factors have been investigated using panel data-based regression method and Excel, EViews and R have been used to analyze the data. The statistical population used in this study includes the financial information of 99 companies listed on the Tehran Stock Exchange annually for the years 2009 to 2021. Also, Expert Choice software and AHP method, one of the multi-criteria decision making methods and sub-branch of the McDm (multi-criteria decision making), have been used to analyze and rank the data. The results show that the variables of board size, number of board meetings, audit committee hard work, industry competition, the ratio of foreign sales to total sales, board independence, size of audit committee, type of audit report, cycles of internal auditors and company size, ethics, continuous auditing and stress in the estimation model have a positive and significant effect on the dependent variable, ie the quality of audit performance.In the ranking stage, the size of the company, the size of the audit committee, the type of audit report, the independence of the board, the ratio of external sales to total sales, the number of board meetings and the number of committee meetings have greatest effect on the quality of internal audit performance, respectively.

Since the use of reporting standards increases the degree of reliability and comparability of financial statements, but the observance of ethical principles and standards is necessary for the general acceptance and acceptance of reporting.The aim of the present study is to investigate the achievement of ethical goals of international financial reporting standards based on structuralist ethical schools via Delphi-fuzzy technique. To do so, a number of accounting experts, professors and members of the Iranian Society of Certified Public Accountants (N=23) participated in the research. A Likert-scale questionnaire was applied for the collection of data. Then, SPSS software was employed for summarizing and analyzing the collected data and Matlab software was used to analyze the fuzzy logic. Findings of the present action research reveal that the compilers of e international financial reporting standards have a clear tendency to exert the structuralism schools perspectives; moreover, the goals of structuralism ethical perspective are more prominent in the context of ethics and professional conduct of developing international financial reporting standards. Finally, the results of the study indicate that a large part of the ethical components in international financial reporting standards comprises the Ethical Components of Structuralism Schools, including accountability, transparency, confidentiality, and realism.

From the point of view of Islam, the source of accountability is in the belief in resurrection. Considering that in some sources, accounting is referred to as the language of accountability and the focus of this thinking is Structuration theory, the aim of this research is to studying the effect of reciprocity on the quality of accountability in accounting, emphasizing agency according to Structuration theory. The current research is quantitative in terms of approach. For analysis, correlation method based on emphasis factor and structural equation modeling were used. The statistical population of the research in the time domain of 2022 includes university academic staff members and official auditors who are members of the official accountants community and the sample size was determined according to the structural equation modeling methodology of 243 people. The data collection tool is a questionnaire extracted from previous researches. The data analysis in the form of structural equation model shows that the influence of belief in resurrection on the quality of accountability in accounting is strongly significant, this effect is from the confirmation of three types of relationships in the course of accountability, including 1- The relationship between belief in resurrection and agency, 2- Two-way relationship between agency and structure  3- The relationship between structure and religious, ethical, social, financial and sustainability dimensions; achieved. The results of the research shows that, according to the Structuration theory, the revalidation of agency has an effect on the creation of value and ethical structures and systems, including the accounting system, and the quality of accountability is one of the pillars of the accounting and financial reporting system. The quality of response resulting from the belief in resurrection is based on the five dimensions of faith, moral, social, financial and sustainability. The results of the current research will improve the quality of accountability of the accounting system by emphasizing the reciprocity of agency in both theoretical and practical dimensions.

Accountants will be reliable and trustworthy when they perform their professional services in accordance with the code of professional conduct. Accountants must also have honesty, realism, independence and impartiality in addition to knowledge, skills and experience. The aim of the present study is to investigate the achievement of ethical goals of ethics and professional behavior of Iranian certified public accountants based on structuralism ethical schools via Delphi-fuzzy technique. To do so, a number of accounting experts, professors and members of the Iranian Society of Certified Public Accountants (N=23) participated in the research. A Likert-scale questionnaire was applied for the collection of data. Then, SPSS software was employed for summarizing and analyzing the collected data and Matlab software was used to analyze the fuzzy logic. Findings of the present action research reveal that the compilers of ethics and the profession of certified public accounting in Iran have a clear tendency to exert the structuralism schools perspectives; moreover, the goals of structuralism ethical perspective are more prominent in the context of ethics and professional conduct of certified public accountants in Iran. Finally, the results of the study indicate that a large part of the ethical components in the ethics and professional conduct of Iranian accountants comprises the Ethical Components of Structuralism Schools, including accountability, transparency, confidentiality, and realism.

Knowing all the company's financial information, which is sometimes confidential, has made accountants to be recognized as key employees of companies and institutions and to have the power that their every action affects the improvement and understanding of the users of the company's financial information. Naturally, any mistake they make can cause the company's downfall and the mistakes of the users of the company's financial information. Therefore, compliance with ethical principles is of particular importance in this profession. Of course, compliance with the principles of professional ethics during the audit is also mandatory. If the ethical requirements are not met by the auditor, it is better to stop the audit activity. Ethics and moral behavior refer to general principles such as honesty, integrity, etc., and they have defined it as the science of socializing with people. Considering the importance of moral values ​​in the religion of Islam, the purpose of the present study is to explain the position and role of Islam and the necessity of observing ethical principles in solving the problems of the accounting profession and observing the accounting professional code of ethics. In this article, after giving a definition of accounting and ethics, the need to comply with ethical standards and the most important issues mentioned in the Code of Professional Conduct, which is a special set of rules and regulations determined by the governing bodies of certified accountants, will be discussed.

The growing pace of change, technology, knowledge, insight, etc. have created various laws and regulations that inevitably affect human action and reaction. The collapse of large corporations, the enactment of new laws, the emergence of slogans of transparency, sustainability, accountability, etc. have all had a profound effect on the scope of the etiquette and professional behavior of accountants. The aim of the present study is to investigate The achievement of International Financial Reporting Standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist). To do so, a number of accounting experts, professors and members of the Iranian Society of Certified Public Accountants (N=23) participated in the research. A Likert-scale questionnaire was applied for the collection of data. Findings of the present action research reveal that the compilers of e international financial reporting standards have a clear tendency to exert the structuralism schools perspectives; moreover, the goals of structuralism ethical perspective are more prominent in the context of ethics and professional conduct of developing international financial reporting standards. Finally, the results of the study indicate that The influence of the thoughts and way of thinking of the compilers of ethics and professional conduct of certified public accountants in Iran is more inclined towards structuralist ethical schools and this leads to greater correlation with the ethical goals of International Financial Reporting Standards.

The key to maintaining the trust of clients and the public is an ethical and professional process that shapes the practice of accountants with integrity, impartiality and independence. In this regard, every company must have an ethical charter in order to minimize the risk. The aim of this study is to provide an ethical model that can be easily used by professionals in their daily decisions. The accounting profession plays a vital role in the functioning of modern society. It is therefore essential that members of the profession adhere to ethical principles and stand firm against internal and external pressures that may encourage these professionals to engage in fraudulent activities. Ethical models provide a coherent expression of the collective moral ideals, responsibilities, and constraints of members of a profession and can help guide ethical behavior.Design / Methodology / Approach - Our model is based on the values ​​of the justice profession, utility, competency, ie the JUCI model, which is a simple ethical decision-making model that is easily understood by general professional accountants as well as financial professionals who They may help when challenged with difficult moral dilemmas.

Improper ethical climate in organizations can cause moral damage to accountants and auditors, and affects on their ethical decisions. The purpose of this study was to investigate the effect of various of ethical climate on trauma (psychological damage) inflicted on accountants and auditors of banks. For this purpose, the Housing bank was studied. Mixed research method was used to conduct this research. In the qualitative part of the statistical sample, eleven banking experts were selected non-randomly and purposefully. They were interviewed using a semi-structured questionnaire.Eighteen indicators were identified to measure five types of ethical climate and nine indicators were identified for three types of factos affecting accountants' trauma. The research method was quantitative, descriptive and correlational. Based on the data obtained from the interviews and three questionnaires, the ethical climate of Victor and Cullen, Elonen's organizational trust and Podsakov's job performance, the questionnaire was prepared and distributed among eighty-four accountants and auditors of the Housing Bank. The results showed a positive and significant effect of instrumental climate and a negative and significant effect of professional , supervisory , independent and caring ethical climate on accountants' trauma. Also instrumental ethical climate is recognized as the strongest ethical environment governing accountants.

The purpose of accounting is to provide useful information for making economic decisions. Therefore, accountants have a serious responsibility to society. A distinctive feature of the accounting profession is the acceptance of duty to society and having a high degree of conscientiousness and honesty. Thinking style and personality traits influence the information processing process and judgment. The purpose of this study is to investigate the effect of personality traits and thinking style of certified public accountants on the observance of ethics and professional behavior of certified public accountants. This research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study consists of 101 certified public accountants with a history of more than 5 years who have a disciplinary record. Sampling was done by simple random method and 80 people were determined. The data collection tool was a standard questionnaire whose reliability and validity were checked and confirmed. Structural equation modeling and Smart PLS software were used to test the research hypotheses. The results show that people with flexible personality traits and people with holistic and open-minded thinking are not able to observe the ethics and professional behavior of certified public accountants, while partisan, agreeable and conservative people can have the most positive effect on the observer. Have the ethics and professional conduct of certified public accountants.

The purpose of this paper was to determine the usefulness of corporate governance indicators from the perspective of stakeholders. To this and in order to rank the indicators in question, 196 questionnaires were randomly distributed among the individuals working in the audit and accounting professions at all career levels and the stock market experts. The collected data through the questionnaires were analyzed using structural equation modeling. The results of the study showed that the main priority of the governance system in the companies listed in the stock exchange for the establishment of the corporate governance system is ethics and its related issues. The publication of reports on corporate social responsibility, the formation of ethics committees in business units, the development of employees’ code of ethics, and the handling of customer complaints were rated by the respondents as the first to fourth priorities. In their view, these mechanisms are more beneficial for a huge number of business unit actors.

The present study seeks to provide a model for the ethical foundations of accounting training and the willingness of shareholders based on the Confucius model. This research was conducted as a combination of qualitative and quantitative research. The statistical population of the small stage of research of master's and doctoral students in accounting, financial management and economics of public and free universities in Tehran, Mazandaran and Gilan provinces, who are also shareholders, is considered to be at least 300 people. Simple random sampling and the appropriate sample size of Morgan's table of about 169 people were considered as statistical samples, but about 300 questionnaires were distributed and a total of 250 questionnaires were collected. In general, Smart-PLS software was used to analyze the observations. The results showed that by examining the research model, it can be stated that ethical skills do not affect the shareholder value perspective, individual moral foundations do not affect shareholder value perspective and binding ethical bases do not affect shareholder value perspective. But there are other relationships between the dimensions

The purpose of this study was to provide a model for promoting social responsibility based on the professional ethics of faculty members of Islamic Azad University (Tehran Province). The research is development and combination (exploratory mix) type. The statistical population of the study consisted of all faculty members (full/ part time) in Tehran province, 5371 in September 2016. Using Cochran sampling formula, 361 were selected as the sample. Delphi panel or Delphi team 30 individuals (saturated) were selected. After confirmation of the model by the expert group, the final indices for each of the five dimensions of the conceptual research model were determined( . Another criterion used for consensus was the use of Kendall's coefficient of agreement or consensus scale. The results of this criterion for Delphi second stage were equal to 0.77. The final results of the research showed that in order to increase the social responsibility of Islamic Azad University, it is necessary to pay attention to all aspects of social responsibility.

Subject and Purpose  of the Article: 

The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach.

In the qualitative part, the phenomenological method based on the Colizzi model was used and in the quantitative part, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of this article was 19   people in the qualitative part based on purposive sampling and 380 people in the quantitative part by non-purposive sampling method. The research tool in the qualitative part was an in-depth unstructured interview and in the quantitative part, the questionnaire was extracted from qualitative components.

Data analysis in the qualitative section identified individual, behavioral and structural factors that were ethical and the results of the quantitative section in the form of structural   equation model showed that the effects of individual, behavioral and structural factors on the process of financial corruption reporting were significant.

Conclusion Originality and its Contribution to the Knowledge:

 Considering ethical issues as an important and influential factor in people's willingness to financial corruption reporting.

In the present era, considering the developments caused by information, communication and cyberspace, as well as the power and speed and the need to take advantage of opportunities, it seems very important. The need to pay attention to values ​​and especially moral values ​​in business and human and organizational communication is felt more than ever. Professional ethics is one of the areas that is closely related to the values ​​and beliefs. Man is the fundamental factor of movement and transformation in the organization / administration and paying attention to this important and strategic factor in the workplace and activity will lead to the growth and excellence of a group. Therefore, professional ethics will play an important role in this regard, considering the strategies for improving internal communication. This article, which has been written with the aim of examining professional ethics and providing solutions to institutionalize it in departments and organizations from the perspective of religious teachings, has been done using a descriptive-analytical method. In this collection, the components of professional ethics are presented in two detailed-analytical and diagrammatic formats by using the verses and narrations and speeches of the greats of science and religion. The findings of this study indicate that the use of committed and law-abiding manpower in departments and organizations, scientific training of ethical components by committed employees, development of ethical charters in departments and organizations, turning ethics education into learning or In other words, institutionalizing ethical components and being problem-oriented in professional ethics have been suggested as strategies for strengthening and developing professional ethics in organizations and departments.

The purpose of this study is to review on the role of corporate social responsibility (Cross-organizational ethics) in earning forecasting by investors؛ that expands the literature by examining two reasons which may reduce the ability of investors to forecasting future earnings. Firstly, according to the agency and stakeholder theory that explain the management's motivation for performing corporate social responsibility activities, corporate goals for providing social responsibility activities are typically diverse. Therefore, it is difficult to identify investors' indices to predict the required returns based on the resources allocated to social responsibility activities. Secondly, resources devoted to corporate social responsibility activities are invisible, because the costs of these activities are usually compounded by sales, public and administrative costs. There is also not enough information for investors to measure resources spent on social responsibility activities. As respects to providing information about the expected earnings of a company has an impact on stakeholder decision-making it is expected that companies that are committed to social responsibility indicators In order to respond to shareholders and other stakeholders, in anticipation of earnings, they have the necessary and sufficient accuracy in order to protect the rights of stakeholders and minimize their bias and personal judgments in predicting profit. Finally, the Intensity of corporate social responsibility activities reduces the ability of investors to predict future earnings and determining the company's corporate social responsibility costs by selling, public and administrative costs reduces the ability of investors to predict future earnings.

Current conceptual framework used by standardizing institutions focuses on some of a few groups of users. This means that social issues and ethical values come forward are considered in less. Therefore, attention to the desired effect of ethical values on accounting and financial reporting is considered necessary.Thus, the goal of this research is to present an accounting and financial reporting conceptual framework based on ethical values.

In order to do this, verified texts in Ethics and financial reporting context were explored by using content analysis and critical-analytical approach. Moreover, deductive reasoning method utilized to exclude intended conceptual framework.

Research findings led toa conceptual framework focuses on transparency role of financial reporting and formed in order to Justice, Truth, Fairness, Honesty, Trust and Stewardship.

The results of the research indicate that the foundation of ethical values in accounting and financial reporting can lead to the main role of accounting, transparency.

The findings can provide insight into the field of accounting so that the ethical values be the basis of accounting and financial reporting.

This study examines the impact of understanding ethical principles and the independence of moral judgment by emphasizing the role of auditors' personal value intervention. The present study is an applied research in terms of method, descriptive-correlational based on structural equation modeling and in terms of data gathering, a questionnaire-based survey. The study sample was selected from the staff of audit firms in Mashhad. Due to the size of the population available, 184 questionnaires were received and analyzed. To test the hypotheses, the probability value of the model fitted to the significant parameters was used. The suitability of the proposed model was investigated by explaining the hypotheses in standard and significant coefficients estimation using Smart PLS software. The results at the 5% level of error indicated: Understanding ethics has a significant effect on ethical judgment. There is a significant impact of the independence of auditors on moral judgment. Understand the ethical principles of moral judgment There is a meaningful impact on auditors' personal value intervention role. Auditors 'independence of moral judgment There is a significant impact on auditors' personal value intervention role.