Professional Ethics of Auditors and Interests of Companies in the form of Dynamic Games Theory(Emphasis on Moral Hazard)

Moral hazards reduce public trust in published information and increase information asymmetry in the capital market, and through this channel it affects the value of the company and reduces the interests of companies. Accordingly, the purpose of this research is to examine the role of auditors' professional ethics on the interests of companies in the form of dynamic game theory. The current research is of developmental type. The current research is in the field of game theory. The first player was the managers and board members of the top 50 capital market companies (152 People) and the second player was the trusted members of the trusted auditing institutions of the Stock Exchange Organization with the first rank (123 People). To estimate the model, information related to the indicators has been collected using a questionnaire. Based on the results, it can be said that auditor bias has a negative effect on the interests of companies in the form of dynamic game theory. The increase in the risk of fraud leads to a decrease in profits and an increase in the level of investment inefficiency in companies.