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:: Volume 22, Issue 88 (12-2022) ::
audit knowledge 2022, 22(88): 255-287 Back to browse issues page
Designing a Comprehensive Model of Ethical Virtue in the Effectiveness of Auditors' Professional Judgment
Reza Akbari , Hashem Nikoomaram * , Azita Jahanshad , Ramzanali Royayee
Tehran Islamic Azad University
Abstract:   (989 Views)
An important part of the professional identity of todaychr('39')s businesses is understood in the values of ethics that the social environment and professional standards play an important role in its coherent formation. Virtue as a professional ethical identity is part of the pragmatic functions of businesses that will lead to the creation of more value for the individual. Ethical virtue is part of this identity in the auditing profession that is able to develop the judging functions in the auditing profession. The purpose of this research is designing a Comprehensive Model of Ethical Virtue in the Effectiveness of Auditorschr('39') Professional Judgment. This research is methodologically based on the result of development and in terms of data type, it is mix. In the qualitative part of the research, through meta-composite and Delphi analyzes, an attempt was made to first theoretically screen the components and themes of the ethical virtue of the auditorschr('39') professional judgment and then determine their theoretical adequacy based on Delphi analysis. In the quantitative part of the research, an attempt was made to prioritize the propositional themes approved by the qualitative part during the stages of the comprehensive interpretive structural model, based on which the most influential theme of ethical virtue in determining the effectiveness of auditorschr('39') professional judgment is identified. The target population in this study in the qualitative part included 12 specialists in accounting and financial management at the university level and in the quantitative part 15 independent auditors had more than 5 years of professional experience. The results showed that the most influential analytical theme of ethical virtue in influencing the professional judgment of auditors is the "V10" statement of preserving integrated social identity, which is at the sixth level of the comprehensive model of interpretive structural analysis.
Keywords: Ethical Virtue, Auditors' Professional Judgment, Integrated Social Identity
Full-Text [PDF 1089 kb]   (279 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2021/06/7 | Accepted: 2021/10/12 | Published: 2021/12/31
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Akbari R, Nikoomaram H, Jahanshad A, Royayee R. Designing a Comprehensive Model of Ethical Virtue in the Effectiveness of Auditors' Professional Judgment. audit knowledge 2022; 22 (88) :255-287
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Volume 22, Issue 88 (12-2022) Back to browse issues page
دانش حسابرسی Audit  Science
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