Explaining Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach
Publish Year: 1401
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJAAF-6-1_003
تاریخ نمایه سازی: 24 اردیبهشت 1401
Abstract:
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 ۲۵-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 ۵ 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.
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Authors
Mohammad Karimabadi
Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
Zohreh Hajiha
Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran
Hossein Jahangirnia
Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
Reza Gholami Jamkarani
Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran