Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach

Iranian Journal of Accounting, Auditing and Finance

مقاله 3، دوره 6، شماره 1 - شماره پیاپی 18، فروردین 2022، صفحه 25-33   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.41586

نویسندگان

Mohammad Karimabadi¹؛ Zohreh Hajiha^{* 2}؛ Hossein Jahangirnia¹؛ Reza Gholami Jamkarani¹

¹Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

²Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran

چکیده

The bankruptcy of international firms is due to accounting fraud ignorance that finally arises from the decline of morality and forgetting the auditing mission as a self-governing profession. The basis of most auditing performances should be assessed in the behaviours and values of auditors, so professional behaviour and its consequences are among the main research topics in organisational areas. This paper aims to explain the priorities of professional ethics in auditing using the Fuzzy Delphi Approach. In this paper, the Fuzzy Delphi Technique is applied as one of the scientific analysis techniques to reach a consensus among panel members (scholars) for determining the dimensions and indicators of professional behaviour code. To collect the research data, a 25-item questionnaire is designed using the previous studies' results. An interview is sent for the panel members, including scholars and specialists with PhD in accounting and 5 years of work experience with research records. The obtained results are analysed using the Fuzzy Delphi Technique. Five aspects and their subsequent indicators are detected under environmental, organisational, social, ethical values, and personality trait components. These subsections can direct the managers and planners to develop professional ethics.

کلیدواژه‌ها

professional code of ethics؛ ethical values؛ professional ethics