Analyzing the reasons for promoting the hegemony of the culture of professional ethics in auditing based on the comprehensive interpretative and structural model approach

Document Type : Original Article

Authors

1 PhD in Accounting, Faculty of Accounting, Noor Branch, Islamic Azad University, Mazandaran, Iran.

2 PhD in Financial Economics, Management, Arak Branch, Islamic Azad University, Arak, Iran.

Abstract

The aim of the current research is to analyze the content of the reasons for promoting the hegemony of the culture of professional ethics in auditing based on the analysis of the comprehensive interpretive and structural model.
The methodology of this research in terms of data type is a combination based on the inductive-comparative approach. In order to collect data in the qualitative part of the research, in order to conduct meta-composite and Delphi analyzes to develop scoring verification form, 16 university-level accounting and financial management specialists who were selected based on purposive sampling were used.Then, in the quantitative part of the research, 20 certified accountants and auditors who had the necessary experience were used to analyze the interpretive and structured comprehensive model , Delphi analysis was used and it was determined that 4 propositions were selected from the total of 21 propositions, and a total of 17 propositions entered the analysis phase of the interpretive and structured comprehensive model for the underlying reasons of promoting the hegemony of the culture of professional ethics in auditing. (ISM)
Findings: The findings of this research have led to the reduction of the gap between theories and real applications in the auditing profession, and at the same time, the depth of the gap in audit expectations between auditors and stakeholders due to the homogenization of mutual social values with professional values.
The results of this research showed that the proposition of approving the program, budget and reward for auditors is the most effective factor in promoting the hegemony of the culture of professional ethics in auditing and the least effective proposition of promoting the hegemony of the culture of professional ethics in auditing is the proposition of strengthening the level of learning in audit functions through It is free circulation of information

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Scientific journal of motaher auditing studies
Volume 2, Issue 1 - Serial Number 3
Spring Quarterly
April 2024
Pages 135-172

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