نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری ، گروه حسابداری ، واحد علی آباد کتول ، دانشگاه آزاد اسلامی ، علی آباد کتول ، ایران.
2 استادیار گروه حسابداری، واحد علیآباد کتول، دانشگاه آزاد اسلامی، علیآباد کتول، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The present study aimed to identify the dimensions of auditors' professional ethics behavior with an emphasis on ethical climate through a qualitative content analysis approach. From the perspective of purpose, this research is fundamental research, which has been done with a mixed research method and based on deductive-inductive reasoning. The statistical population of this research includes university professors and experts of the Accounting Association of the country. Data collection tools in the qualitative section include a semi-structured interview and in the quantitative section, a questionnaire. To analyze specialized interviews, content analysis methods, MaxQDA software has been used. The identified indicators have been validated by the fuzzy Delphi method and Matlab software. The main categories resulting from the research are ethics climate, professional commitments, organizational structure, management and leadership, recruitment and retention, job ethics, monitoring and evaluation, economic conditions, social culture, policy and policy-making, personality traits, skills, and competence And moral ideology. Given that the ethical climate is associated with ethical values and ethical behavior of employees, so the audit organization can create and develop an ethical climate and use other identified factors to give more dynamism to the professional ethical behavior of auditors and improve ethical and professional standards. And enhance the ability of auditors and public confidence.
کلیدواژهها [English]