Investigating the role of principles of ethics and auditing professional behavior in applying creative accounting to investors

Subject Areas : Journal of Investment Knowledge

روح اله جمشیدپور ¹ (دانشجوی دکترای حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران)
مهرداد .. ² (استادیار گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه ، ایران)
بابک .. ³ (استادیار گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران)
سیدرضا هاشمی ⁴ (دانشیار گروه آمار، دانشکده علوم، دانشگاه رازی کرمانشاه، ایران)

Received: 2020-05-31 Accepted : 2020-08-22 Published : 2023-03-21

Keywords: Iran Stock Exchange, Professional ethics principles of auditor, creative accounting, trustee auditor,

Abstract :

The main purpose of this study is to investigate the role of the principles of professional ethics of auditing in the use of creative accounting in Iran. In order to achieve the research goal, among 271 trusted auditors of Iran Stock Exchange Group A in the last four months of 1996 and the first two months of 1997, 160 people were randomly selected to answer the questionnaire. Data from the distribution of the questionnaire were analyzed to prove or disprove the research hypotheses using the T-test. The findings show that the auditor's competence, honesty, objectivity and independence have a significant negative impact on creative accounting. While the results show the positive effect of conditional fees, advertising fees and commission fees on creative accounting. Experimental evidence suggests that the name of the auditing firm does not have a significant effect on creative accounting. Do not report.

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