Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 8 29 2023 04 01 Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach 323 333 21496 10.30495/ijfma.2023.71174.1956 EN Ahmad Karimi Ph.D Student, Department of Accounting, United Arab Emirates Branch, Islamic Azad University, Dubai, United Arab Emirates Shadi Shahverdiani Assistant Professor, Department of Business Administration, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran Mohsen Hashemi Gohar Assistant Professor, Department of Accounting, Shahre-Qods Branch, Islamic Azad University, Shahre-Qods, Iran 0000-0003-1058-1606 HAMIDREZA KORDLOUIE FACULTY OF MANAGEMENT AND ACCOUNTING, ISLAMIC AZAD UNIVERCITY, ISLAMSHAHR BRANCH 0000-0002-9498-0534 Journal Article 2022 12 27 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.<br />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. http://www.ijfma.ir/article_21496_a8c09018053d2e7021ddcb01cf0e4c2a.pdf