|
Explaining the role of psychological capital of tax auditors in adherence to the code of professional conduct: The mediating role of moral duty
|
Amineh Zarei   , Majid Kargar , Hamid Rostamijaz * |
| Bandar Abbas Azad University & Bandar Abbas Azad University |
|
|
Abstract: (223 Views) |
| The aim of the present study was to explain the role of psychological capital of tax auditors in adhering to the code of professional conduct with regard to the mediating role of ethical duty. The present study is an applied research in terms of its purpose and is descriptive and survey-type in terms of data collection. Standard questionnaires were used to collect information. The statistical population of the present study was all tax auditors in the first quarter of 1403. According to Cochran's formula, the approximate sample size was 384 people, but to increase the validity of the research, 460 questionnaires were randomly distributed among the participants and finally, 400 questionnaires were returned, of which 395 were analyzable. Using structural equations and Smart PLS3 software, the research hypotheses were tested and the results of the present study show that psychological capital and ethical duty have a positive and significant effect on tax auditors' adherence to the professional code of conduct, and also that tax auditors' psychological capital has a significant effect on their adherence to the professional code of conduct through ethical duty. |
|
| Keywords: Psychological capital, ethical conscientiousness, adherence to professional code of conduct, tax auditors. |
|
|
Full-Text [PDF 1314 kb]
(28 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2025/04/28 | Accepted: 2025/07/20 | Published: 2026/05/31
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
