نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران
2 استاد گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه شهید باهنر کرمان، کرمان ایران
3 استاد بخش حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
This research has investigated the effect of professionalism through its components on ethical judgment, emphasizing the moderating role of auditors' understanding of the organization's ethical culture. the required data were collected using a questionnaire tool with the participation of 204 auditors working in the audit organization and private sector audit institutions who were selected through available sampling. Analyzing the resulting data using multiple regression and the add-on program of the Hayes processor in the regression analysis showed that between the components of professionalism; There is a significant relationship between the auditors' commitment to the public interest and commitment to the implementation of independence with their ethical judgment. The auditor's understanding of the organization's ethical culture has a moderating role in the relationship between professionalism (through its components; auditors' commitment to public interests, and auditors' commitment to independence) in ethical judgment. This means that the more the auditor's understanding of the ethical culture of the organization increases, the relationship between commitment to public interests and the commitment to exercise independence as two components of professionalism in auditors increases with their moral judgment. Therefore, the auditor's understanding of a strong organizational ethical culture strengthens the relationship between professionalism and the auditor's ethical judgment. According to the results, it can be said that ethical culture can influence the level of committed professional behavior and improve the quality of auditors' ethical judgment.
کلیدواژه‌ها [English]
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