The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices
Subject Areas :
hasan hemati
1
,
elham bayat
2
,
Majid Moradi
3
1 - Assistant Professor of Accounting Department, Parandak Institute of Higher Education, Iran
2 - Master of Accounting from Parandak Institute of Higher Education, Iran
3 - Department of Accounting, Naser Khosrow Institute of Higher Education, Saveh, Iran . Corresponding Author
Received: 2023-10-02
Accepted : 2023-12-03
Published : 2023-12-22
Keywords:
audit tenure,
Auditor Ability to Detect Creative Accounting Practices,
Keywords: Auditor Ethics,
Abstract :
Abstract The purpose of this study is to investigate Effect of Auditor Ethics and Audit Tenure on Auditor Ability to Detect Creative Accounting Practices. The general research method used in this research is descriptive-correlational survey and according to the purpose of this research is to determine the relationship between the components of auditors' ethics and the auditor's tenure on the Auditor Ability to Detect Creative. And how to conduct a survey research method using the independent and standard questionnaire of Fullerton and Dotschi (2004), for the Auditor Ability to Detect Creative, the standard questionnaire Armga Zarfar (2016) can be used for professional ethics. The results of testing the first hypothesis showed that the auditor's ethics has a positive and significant effect on the Auditor Ability to Detect Creative to identify accounting methods. The size of the auditing firm has a positive and significant effect on the Auditor Ability to Detect Creative Accounting Practices.
References:
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