Components of professional ethics from a scientific perspective

Subject Areas : Social Sciences Quarterly

mona batuteh ¹ , علی امیری ² , Mehdi Dasineh ³ , داود خدادادی ⁴

1 -
2 - استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد بندرعباس
3 - Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
4 - گروه حسابداری دانشگاه ازاد اسلامی واحد بندرعباس

Received: 2025-08-31 Accepted : 2025-09-06 Published : 2025-10-04

Keywords: Professional ethics, tax auditing, components of ethics, auditing, ethical organization, ethical codes, organizational performance,

Abstract :

Components of professional ethics from a scientific perspective

The teaching style and assessment method of professional ethics in accounting and auditing students shows that the professional ethics course is presented to students as a two-credit course at a specific stage and ends with a written assessment. While formal assessment should be done using efficient methods that include the assessment of knowledge, attitude, and ethical and professional capabilities throughout the entire course of study and after graduation, and should not be limited to the assessment of the same course in a sectional manner and solely in the field of ethical theories. Many accounting and auditing students and activists in this profession not only do not have an appropriate share of the principles and philosophy supporting the code of professional conduct; but more importantly, they do not have sufficient ethical skills to understand the value system. It is worth noting that the performance of organizations is not evaluated and interpreted only in terms of financial issues. This indicates the significant role of intangible, spiritual and moral factors in the development of organizations. Professional ethics has been developed as one of the important and key issues of an administrative system. Considering the position of auditors and tax auditors in the Tax Affairs Organization as the most vital and main source of generating tax revenue, we decided to focus on the tax organization. Therefore, we intend to evaluate the components of professional ethics in the field of auditing from a scientific perspective. This research includes two qualitative and quantitative parts. And the relationships between factors, results and components are presented in the form of graphs and tables.

Keywords: Professional ethics, tax audit, components of ethics, auditing.

Keywords: Professional ethics, tax audit, components of ethics, auditing.

Keywords: Professional ethics, tax audit, components of ethics.

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