The Impact of Ethical Culture on the Willingness of Auditors to Report Auditor Misconduct

سال انتشار: 1404
محل انتشار: Accounting and Auditing with Applications، دوره: 2، شماره: 2
کد COI اختصاصی: JR_JAAA-2-2_005
زبان مقاله: انگلیسی
تعداد مشاهده: 26

نویسندگان

Department of Management and Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.

چکیده

The main objective of this research is to examine the impact of ethical culture on auditors’ willingness to report misconduct by auditors. This study is applied in terms of its objective and descriptive and survey-based in terms of the nature and method of data collection. The research was conducted among auditors in ۲۰۲۳, with a sample size of ۱۹۹ individuals selected as the statistical sample. The study's results indicated a positive and significant relationship between auditors' perception of ethical culture and their willingness to report misconduct. Additionally, participation in unprofessional behavior negatively impacts auditors' willingness to report misconduct. Furthermore, accepting unprofessional behavior also negatively and significantly affects auditors' willingness to report misconduct. On the other hand, the results showed a positive and significant relationship between commitment to the public interest and auditors' willingness to report misconduct. Ultimately, the impact of ethical culture on auditors' willingness to report misconduct is directly related to the quality of audit services and their professional credibility. Strengthening ethical culture in auditing organizations contributes to improving professional behaviors and helps maintain transparency and public trust in the financial system. Therefore, attention to ethical culture should be considered a fundamental priority in the management and development of the auditing profession.The main objective of this research is to examine the impact of ethical culture on auditors’ willingness to report misconduct by auditors. This study is applied in terms of its objective and descriptive and survey-based in terms of the nature and method of data collection. The research was conducted among auditors in ۲۰۲۳, with a sample size of ۱۹۹ individuals selected as the statistical sample. The study's results indicated a positive and significant relationship between auditors' perception of ethical culture and their willingness to report misconduct. Additionally, participation in unprofessional behavior negatively impacts auditors' willingness to report misconduct. Furthermore, accepting unprofessional behavior also negatively and significantly affects auditors' willingness to report misconduct. On the other hand, the results showed a positive and significant relationship between commitment to the public interest and auditors' willingness to report misconduct. Ultimately, the impact of ethical culture on auditors' willingness to report misconduct is directly related to the quality of audit services and their professional credibility. Strengthening ethical culture in auditing organizations contributes to improving professional behaviors and helps maintain transparency and public trust in the financial system. Therefore, attention to ethical culture should be considered a fundamental priority in the management and development of the auditing profession.

کلیدواژه ها

Auditors’ perception of ethical culture, Participation in unprofessional behavior, Acceptance of unprofessional behavior, Commitment to the public interest

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