International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Presenting a Mixed Content Analysis Model of the Ethical Values in Auditing

Document Type : Original Article

Authors
Mahdi Cheraghi 1
arefeh mohaghegh 2
reza ziyari 2
arezo khosravani 2
1 PhD student in the department of Accounting , Semnan Branch،Iran
2 Assistant Professor, Department of Accounting, Semnan Branch,Islamic Azad University ، Semnan ،Iran
10.22034/ijfma.2025.78197.2219
Abstract
This study aims to present a mixed content analysis model of ethical values in auditing. The study employs an applied approach in terms of its objective, presenting results that can be utilized by researchers, auditors, and policymakers. This study is descriptive-survey in nature with a statistical population consisting of auditors working in auditing institutions. The non-probability snowball sampling method was used to select 358 individuals as the statistical sample in this study. The Cronbach's alpha test was used in SPSS26 software to evaluate the reliability of the questionnaire. Additionally, SMARTPLS3 software was utilized to analyze the collected data. The findings revealed that all dimensions, including ethical decision-making, accountant culture, professional conduct, developed sustainable accounting, professional knowledge, and Iranian-Islamic culture, have a positive and significant impact on ethical values. Among all the factors, developed sustainable accounting has the highest impact, with a coefficient of 0.267, while accountant culture has the lowest impact, with a coefficient of 0.125, on the ethical values of auditors.
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