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International Journal of Ethics and Society، جلد ۴، شماره ۳، صفحات ۲۵-۳۲
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| عنوان فارسی |
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| چکیده فارسی مقاله |
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| کلیدواژه‌های فارسی مقاله |
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| عنوان انگلیسی |
The Impact of Galatea Components on Auditors' Ethical Judgment |
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| چکیده انگلیسی مقاله |
Background: The category of ethics and practicing professional ethics is one of the serious and important topics in the field of accounting and auditing. As the level of bankruptcy increased, corporations and international institutions revised the rules and standards of professional conduct, and accounting institutions developed guidelines through professional conduct to enhance ethical conduct. Therefore, the purpose of this study is to investigate the effect of Galatea components on the ethical judgment of auditors. Method: The present study was applied and among descriptive-survey-correlational researches. The target population of this study was auditors who are members of the auditing organization and private sector auditing firms. Through random sampling, 250 people were selected as the sample, of which 192 people completed the questionnaires. The research tool was a standard questionnaire and the structural equation modeling method and PLS software were used to fit and test the research hypotheses. Results: The results of this study showed that the effect of Galatea on the content of the profession, knowledge of the insights and philosophies of the profession and behavioral virtues as three dimensions of ethical judgment of auditors has a positive and significant effect. Conclusion: In any profession, awareness of motivation is an important and fundamental issue, because motivation is a stimulus to perform actions. Job expectations as a motivating factor can play a significant role in individual performance. Regarding the impact of Galatea's effect on the auditor's ethical judgment, the type of expectation created in this area is crucial, because if negative expectations are reinforced, it can reduce the quality of the auditor's ethical performance. But if expectations are based on perceptions of the auditor's position and nature, the quality of the auditor's ethical judgment is enhanced. |
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| کلیدواژه‌های انگلیسی مقاله |
Galatea effect, Ethical judgment, Auditing profession |
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| نویسندگان مقاله |
| Valiollah Aghajari
Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
| Ali Mahmoudi
Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
| Saeid Nasiri
Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
| Ahmad Kaab Omeir
Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
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| نشانی اینترنتی |
http://ijethics.com/browse.php?a_code=A-10-204-1&slc_lang=en&sid=1 |
| فایل مقاله |
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| کد مقاله (doi) |
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| زبان مقاله منتشر شده |
en |
| موضوعات مقاله منتشر شده |
تخصصی |
| نوع مقاله منتشر شده |
پژوهشی |
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