Providing an appropriate model of professional ethics factors affecting auditors' perception of financial reporting in order to reduce fraud and money laundering

Document Type : Original Article

Authors
Mahdi Cheraghi 1
Arefeh mohaghegh 2
Reza ziyari 2
Arezo khosravani 2
1 Phd student of Accounting,Faculty of Accounting,Semnan Branch,Islamic Azad University,Semnan,Iran.
2 Assitant Professor, Department of Accounting,Semnan Branch,Islamic Azad University,Semnan,Iran.
10.22034/jmaak.2025.78088.4436
Abstract
The purpose of this research is to present the optimal model of preventing fraud and money laundering in auditors' perception of financial reporting. This research is practical in terms of purpose and its results can be used by researchers, auditors and policy makers. Also, this research is descriptive-survey type. The statistical population in this study was some auditors who work in audit institutions. The results showed that there is no significant effect between competence and willingness to prevent fraud and money laundering in auditors' perception of financial reporting. However, competence in the form of time, finance and competition between professions did not affect external auditors' perception of committing fraud. Auditors are used to dealing with different work pressures, but meritocracy does not fit into this form of dependence on the government. Finally, it has been proven that ethical values can become an anti-fraud strategy in situations where there is pressure, opportunity and rationalization, competence and arrogance that motivate fraud prevention and money laundering in auditors' perception of financial reporting. High ethical values among auditors can prevent fraud. Auditors tend to adhere to ethical behavior during audit activities. Compliance with ethical standards increases the belief among auditors that ethical performance does not depend on the situation, and thus, organizations should improve their ethical standards, but the urgent need of all institutions is meritocratic, which has been neglected.
Keywords
fraud pentagon
pressure
opportunity and rationalization
competence and arrogance
moral values and prevention of fraud and money laundering
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