نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دوره دکتری حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
2 دانشیار گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
3 استادیار گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract
Professional identity is an essential variable in the formation and awareness of professional ethics. This study aimed to investigate the level of the professional identity of independent auditors and its relationship with auditor's objectivity based on social identity theory. The librarian research method was selected for collecting theoretical foundations, and a questionnaire was used to obtain survey research data. The present study's statistical sample includes 218 auditors working in the audit profession who were selected using a simple random sampling method. Multivariate regression was used to test the hypotheses. The test results of the hypotheses reveal that professional identity has a significant and positive relationship with auditor's objectivity. The results of this study show that with increasing the auditor's job rank, objectivity decreases. The evidence eventually emphasizes that in order to develop professional ethics, the professional identity of the audit field must first be formed in society to develop professional ethics. It is possible through the development of professional communities and competition among audit firms.
کلیدواژهها [English]