Analyzing the role of authenticity in the behavior and adherence to professional ethics in the auditor's independence with regard to the mediator role of professional performance

Analyzing the role of authenticity in the behavior and adherence to professional ethics in the auditor's independence with regard to the mediator role of professional performance

Subject Areas : Management Accounting

Rahele Homayouni Rad ¹ , Hadiseh Darvish ² , Sima Iranshahi ³

1 - Department of Accounting, Hashtgerd Branch, Islamic Azad University, Hashtgerd, Iran
2 - Department of Accounting, Malard Branch, Islamic Azad University, Tehran, Iran. ) Corresponding Author)
3 - Master of Accounting, Malard Branch, Islamic Azad University, Tehran, Iran.

Received: 2024-11-19 Accepted : 2025-02-15 Published : 2025-10-05

Keywords: Authenticity in behavior, adherence to professional ethics, auditor independence, professional performance.,

Abstract :

Due to the type and nature of the services it provides, the auditing profession enjoys a special credibility and trust, and the continuation of this credibility and trust and its strengthening depends on the intellectual and practical adherence of the members of the profession to its behavioral and ethical standards; Therefore, the occurrence of unethical behaviors directly and indirectly leads to a decrease in auditors' independence. The aim of the present study was to investigate the role of authenticity in behavior and adherence to professional ethics in the auditor's independence with regard to the mediating role of professional performance. The current research is one of the applied researches in terms of its purpose, and in terms of data collection, it is descriptive and survey type. Standard questionnaires were used to collect information. The statistical population of this research was all the auditors working in the audit organization and private sector institutions in 1403. Using Cochran's formula, an approximate sample size of 384 people was obtained, 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 returned. Research hypotheses were tested, and the results of the hypothesis test showed that authenticity in behavior and professional ethics had a positive and significant effect on the auditor's independence, as well as the professional performance variable in the effect of authenticity in behavior and professional ethics on independence. The auditor has a partial mediating role.

 

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