The Impact of Professional Ethics, Social Structure and Religious Attitude on Auditors' Judgments (Comparison of India and Iran Environment)

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 04 اردیبهشت 1403

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2024.85936.1425

نویسندگان

mahdi Filsaraei^{* 1}؛ Mohammad sadegh Sadeghi²

¹Assistant Professor, Department of Accounting, Hakim Toos Higher Education institute, Mashhad, Iran

²PHD candidtae, Department of Accounting, Hakim Toos Higher Education institute, Mashhad, Iran

چکیده

Decision making in the organization is an important process that requires knowledge, work experience, knowledge of work processes, knowledge of managers' ability, ability to analyze, responsibility and positioning. Human performance in judgment has been the subject of much research in various aspects. From a psychological point of view, individual decisions in the areas of needs, personal preferences and values should be tested. Therefore, the purpose of this study is to investigate the impact of professional ethics, social structure and religious attitude on the judgments of 385 members of the Association of Certified Public Accountants of Iran and India in 2023. The present study is an applied research in terms of purpose and a semi-experimental post-event research in the field of positive accounting and auditing research in terms of data collection method. The research hypotheses were examined using PLS software and the research results indicate that there is a positive and significant effect between research variables. Professional ethics in both countries have a close impact on audit Judgments. This indicates that auditing standards in all countries are approved and implemented as a principle. The effect of social structure on audit judgment has been shown to be an effective component, so it can be said that with the improvement of social structure in both India and Iran, auditors will tend to improve audit judgment. According to the results of research, evidence showed that in Iran, the impact of religious attitude on the judgment of auditors is more than India.

کلیدواژه‌ها

professional ethics, social structure, religious attitude, auditors'؛ Judgments