The Effect of Religious Beliefs and the Mediating Role of Professional Ethics on Accountants’ Inaccuracy in Preparing Financial Statements

The present study aims to investigate the effect of religious beliefs on the inaccuracy of accountants in preparing financial statements, with a focus on the mediating role of professional ethics in Iran. For this purpose, 400 questionnaires were designed and distributed among official accounting and auditing professionals. The data was analyzed using Amos software. The findings indicate that religious beliefs have a negative and significant effect on accountants’ dishonesty and a positive and significant effect on their professional ethics. Additionally, the professional ethics of accountants is a factor that reduces inaccuracies in preparing financial statements, exerting a negative and significant effect. Finally, as a mediating variable, professional ethics explains the relationship between religious beliefs and accountants' dishonesty. The findings confirm that professional ethics serves as a partial mediator in this relationship.