Developing of the model effect of auditors' ethical principles and religiosity on the quality of audit services
Subject Areas : Management AccountingBehnam Azhdari 1 , Seyed hossein Nasl mosavi 2 , Ali Jafari 3
1 - PH.D Student of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran
2 - Assistant Prof Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran
3 - Assistant Prof Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran
Keywords: Ethical principles, religiosity, financial reporting, audit service quality,
Abstract :
The main goal of this research is to investigate the effect of auditor's moral principles and religiosity on the quality of independent auditors' audit services. The final sample used for this study includes 250 questionnaires collected from auditors working in auditing organizations and other auditing institutions. In order to collect information, the Armega Zarfar (2015) questionnaire was used, and descriptive statistics and the reflective model of structural equations based on variance were used to process the data. The findings of the research show that the variable of ethical principles and religiosity of auditors has a significant effect on the quality of independent auditors' audit services and leads to an increase in audit quality. Strengthening religious attitudes can be a protective factor against abuses and frauds, improving the health of financial reporting and the confidence of creditors, shareholders and other users of financial statements. Considering the importance of ethics, it is suggested to the community of certified accountants to consider ethics education in their training programs and to monitor the observance of professional ethics in order to improve the level of professional ethics of auditors.
