International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Understanding the Effect of Professional Ethics of Auditor on the Discovery of Creative Accounting Practices among the Exchange Trusted Auditors in Iran

Document Type : Review paper

Authors
roohollah jamshidpour 1
Mehrdad Ghanbari 2
Babak Jamshidinavid 2
seyed reza hashemi 3
1 PhD student in accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
2 Assistant Professor of Accounting Department, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
3 Associate Professor, Department of Statistics, Faculty of Science, Razi University, Kermanshah, Iran.
10.30495/ijfma.2024.77699.2131
Abstract
The main objective of research is to identify the impact of the auditor's professional ethics on the discovery of creative accounting methods in Iran. This is a descriptive-correlation research and conducted in 2018. The data was collected by 160 people who answered the questionnaire. The results of distribution of questionnaire were quantitatively obtained in the SPSS environment and analyzed to confirm or reject the research hypotheses. The finding indicate that professional ethics of auditor has had an impact on the discovery of creative accounting practices. In particular, it can be stated that all aspects of the auditor's professional ethics have an important effect on discovering contradictory issues of ethics, and if there is a particular feature of ethics that alone does not have much importance for the discovery of creative accounting practices, it will be important in adding with other factors. In this research, the factors considered included independence, honesty and objectivity, the determination of conditioned fee, advertising rights, the right of commissions, the use of form and form of the organization, and the use of the name of the organization, significant factors in the discovery of creative accounting methods is recognized. In general, it can be stated that ethical aspects in general or individually have a significant effect on the application of creative accounting practices, and it is suggested that organizations should investigate them externally or internally and focus their attention on all aspects of ethics and method of professional behavior. This research is useful for improving financial reporting.
Keywords
Professional ethics of auditor
creative accounting
creative accounting methods
exchange trusted auditors
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