The effect of organizational ethical culture, audit experience and awareness of ethics on the ethical judgment of internal auditors
Subject Areas :
Azar KHademi Khozani
1
,
Arezoo Aghaei chadegani
2
*
1 - Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran
2 - Department of accounting, najafabad branch, islamic azad university, najafabad, iran
Keywords: Organizational ethical culture, audit experience, awareness of ethics, ethical judgment,
Abstract :
The inability of internal auditors to fully comply with the requirements contained in the code of ethical conduct when performing their professional roles and responsibilities has led to the main concerns of this profession. Therefore, the main purpose of this research is to investigate the effect of organizational ethical culture, audit experience and awareness of ethics on the ethical judgment of internal auditors. This research is applied in terms of purpose, survey in terms of data, and descriptive-correlation in terms of analysis. The statistical population of the research was all certified public accountants in Iran and the sample included 211 auditors. The data collection tool was a questionnaire and the research hypotheses were tested using the structural equation method. The results showed that the organizational ethical culture and auditing experience have an effect on the ethical judgment of internal auditors, but the knowledge of ethics did not have a significant effect on the ethical judgment of internal auditors.
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