این سایت در حال حاضر پشتیبانی نمی شود و امکان دارد داده های نشریات بروز نباشند
International Journal of Nonlinear Analysis and Applications، جلد ۱۵، شماره ۲، صفحات ۲۸۵-۲۹۹
عنوان فارسی
چکیده فارسی مقاله
کلیدواژه‌های فارسی مقاله
عنوان انگلیسی Provide a structural model of audit quality based on the impact of auditing professional ethics and the moderating role of organizational culture
چکیده انگلیسی مقاله The purpose of this study is to provide a structural model of audit quality based on the impact of auditing professional ethics and the moderating role of organizational culture. To achieve the research goal, 384 questionnaires were distributed and collected among auditors working in auditing firms and the auditing organization. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The results of the research hypotheses in this study at a 99% confidence level showed that the professional ethics of auditing has a positive and significant effect on audit quality. Organizational audit culture has a positive and significant effect on audit quality. Finally, the results showed that organizational culture has a positive and significant effect on the relationship between auditors' professional ethics and corporate auditing quality.
کلیدواژه‌های انگلیسی مقاله Auditing, Auditing quality, Organizational Culture, Professional ethics
نویسندگان مقاله Marzieh Rezaei |
Department of Accounting, Islamic Azad University, Chalous Branch, Chalous, Iran

Reza Fallah |
Department of Accounting, Islamic Azad University, Chalous Branch, Chalous, Iran

Mehdi Maranjory |
Department of Accounting, Islamic Azad University, Chalous Branch, Chalous, Iran

Nemat Rostami Mazoee |
Department of Accounting, Islamic Azad University, Chalous Branch, Chalous, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_7531_a4fec2c50831e6d03eea36dc9794fc48.pdf
فایل مقاله فایلی برای مقاله ذخیره نشده است
کد مقاله (doi)
زبان مقاله منتشر شده en
موضوعات مقاله منتشر شده
نوع مقاله منتشر شده
برگشت به: صفحه اول پایگاه   |   نسخه مرتبط   |   نشریه مرتبط   |   فهرست نشریات