Document Type : Original Article
Authors
1
PhD student in accounting, Department of Accounting , Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2
Assistant Professor of Accounting, Rudsar and Amlash Branch, Islamic Azad University, Rudsar, Iran.
3
Associate Professor of Accounting, University of Guilan, Rasht, Iran.
10.22034/iaas.2023.398267.1472
Abstract
Today, in studying the behavior of organizations, dealing with ethics and moral values is one of the requirements. The external symbol of organizations is formed by their ethical behavior, which is the result of various moral values that have emerged and developed in those organizations. The present study was conducted with the aim of describing the variable of ethical behavior and finding the factors affecting the ethical behavior of auditors; by studying several models of ethical behavior, several factors were identified as influencing factors on the ethical behavior of auditors. In the current research, meta-synthesis analysis was used to identify the factors influencing the ethical behavior of auditors, which was assisted by 10 elites. Finally, 11 components including: company's moral values, behavioral principles, beliefs, parental influence, education, moral infrastructure, ethical -based leadership style, individual factors, moral environment, moral-based supervision and conscience were selected as effective factors on auditors' ethical behavior. The findings of the current research can be a suitable way to improve the ethical behavior of auditors and lead to an increase in the quality of auditing and thus maintain public trust in the auditing profession.
Keywords
Subjects
