Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach

Document Type : Original Article

Authors

1 Ph.D Student, Department of Accounting, United Arab Emirates Branch, Islamic Azad University, Dubai, United Arab Emirates

2 Assistant Professor, Department of Business Administration, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran

3 Assistant Professor, Department of Accounting, Shahre-Qods Branch, Islamic Azad University, Shahre-Qods, Iran

4 FACULTY OF MANAGEMENT AND ACCOUNTING, ISLAMIC AZAD UNIVERCITY, ISLAMSHAHR BRANCH

10.30495/ijfma.2023.71174.1956

Abstract

The purpose of the research is to explain the model of professional ethics, professional judgment that is effective on reporting professional misconduct in auditing. In this research, SmartPLS-linear structural relationship model was used for data analysis. Structural equations limit the possibility of arbitrarily choosing observable variables that are actually components of latent variables. In fact, structural equations examine the validity of selected variables. Research data was collected using questionnaires distributed among the statistical population. The results show that professional ethics and professional judgment have an impact on reporting professional misconduct in auditing.
The purpose of the research is to explain the model of professional ethics, professional judgment that is effective on reporting professional misconduct in auditing. In this research, SmartPLS-linear structural relationship model was used for data analysis. Structural equations limit the possibility of arbitrarily choosing observable variables that are actually components of latent variables. In fact, structural equations examine the validity of selected variables. Research data was collected using questionnaires distributed among the statistical population. The results show that professional ethics and professional judgment have an impact on reporting professional misconduct in auditing.

Keywords

References

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