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Predisposing factors and situations of conflict of interest for Iranian independent auditors
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Hojat Hoseininasab *   , Ahmad Khodamipour , Omid Pourheidari |
| Vali-e-Asr University of Rafsanjan |
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Abstract: (445 Views) |
Conflicts of interest and the resulting ethical dilemmas play a decisive role in the unethical behavior of independent auditors. The main purpose of this article is to identify situations of conflict of interest and ethical dilemmas for independent auditors, the underlying factors of these situations, and the relationships between them. The results of this paper are important because they are critical to finding solutions to control the conflict of interest of independent auditors and promote ethics in the auditing profession.
In this paper, the exploratory approach of the mixed research method (qualitative-quantitative) has been applied. The statistical population in the qualitative stage is the experts in the field of independent auditing, which was based on theoretical sampling and after conducting 14 semi-structured interviews, theoretical saturation was obtained. To analyze the data at this stage, the method of qualitative content analysis was used. In the quantitative stage, a questionnaire is designed based on the results of the qualitative stage; after standardizing it in terms of content and form, it was completed by a random sample of 153 members of the statistical community who are officially employed accountants and employed by audit firms. At this stage, the structural equation modeling method was used to analyze the data.
The findings showed that the audit firm's revenue bottlenecks, professional incompetence, and ethical incompetence of independent auditors cause independent auditors to conduct disputes when confronted with a client they fear losing, when faced with inadequate job opportunities, and encounter the challenges of performing tasks involves conflicts of interest and the resulting ethical issues. |
Article number: 9 |
| Keywords: Conflict of Interest, Ethical dilemmas, Independent Auditors, Iranian Society of Certified Public Accountants, Mixed Research |
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Full-Text [PDF 1224 kb]
(82 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/04/3 | Accepted: 2023/04/30 | Published: 2023/12/22
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