نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه آموزشی حقوق خصوصی ، دانشکده حقوق و و علوم سیاسی، دانشگاه خوارزمی، تهران، ایران.
2 دانشجوی دکتری فقه و حقوق خصوصی، دانشکده حقوق و و علوم سیاسی، دانشگاه خوارزمی ، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Today, advertising plays a key role in commercial transactions of goods and services, including accounting services and auditing. In order to regulate and protect the rights of the parties to the transaction, ethical codes have been developed for this purpose in different countries. Accordingly, In this study, first, the historical journey of developing professional behavior in Iran and changing attitudes towards advertising and marketing in the audit profession are compared with 9 other countries (UK, USA, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India and Hong Kong).Then, the impact of ethical ideologies (including relativism and Machiavellianism) on auditors who are members of the Iranian Society of Certified Public Accountants on their attitudes toward unethical marketing methods was examined in a quantitative-descriptive correlational study. The data of this study were collected in 2020 using the standardized questionnaire collected from 162 auditors who are members of the Iranian Society of Certified Public Accountants. They were randomly selected from the community of 701 people. The results of this study show that the two variables of relativism and Machiavellianism (opportunism) have a positive effect on auditors' attitudes towards using unethical marketing methods
کلیدواژهها [English]