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The effect of ethics on auditor's judgment in ethical dilemma conditions: evidence from Iranian auditors

Mohamed Saat, Maisarah and Sofian, Saudah and Naslmosavi, Seyed Hossein and Jahanzeb, Agha (2015) The effect of ethics on auditor's judgment in ethical dilemma conditions: evidence from Iranian auditors. International Journal of Innovation And Applied Studies, 10 (3). pp. 1005-1013. ISSN 2028-9324

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Official URL: http://dx.doi.org/10.2139/ssrn.2584308


In spite of the strengthening regulation of ethical conduct and numerous studies in relation with auditors, some factors can affect them in ethical dilemma situation. This study attempted to find the most important terms in dealing with auditor’s judgment. The researches on the past studies documented that the most scandals on auditing irregularities was happened because of auditors’ unethical behaviours. In addition, previous studies are showed that the understanding of ethical code of conduct and also audit standards is related to make decision by auditors. Consequently, ethics was founded as one important significant factor in process of auditor’s judgment on financial statements. The main objective of this research is to investigate the effects of ethics and the code of conduct on auditor’s judgments on material misstatements into financial statements. Data are collected from 321 mangers, partners and authoritative auditors among Iranian audit firms. The results of SEM indicate amazing ranking of ethics and code of conduct among Iranian auditors and they significantly affect judgment of these respondents.

Item Type:Article
Uncontrolled Keywords:ethics, ethical behavior, auditor's judgmenT
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
ID Code:60459
Deposited By: Haliza Zainal
Deposited On:24 Jan 2017 02:54
Last Modified:06 Oct 2021 04:30

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