List of Articles Hossein Rajabdorri

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  1 - The Relationship between Ethical Theories and Ethical Behavior in Auditors' Judgments
  حسین رجب دری حمیدرضا وکیلی فرد حجت الله سالاری علی امیری
  10.30495/jdaa.2022.691739
  AbstractThe purpose of this study is to investigate the relationship between ethical theories and ethical behavior in auditors' judgments. Ethical behavior is an important and vital issue for the auditing profession, without which public trust in the profession will be More

  AbstractThe purpose of this study is to investigate the relationship between ethical theories and ethical behavior in auditors' judgments. Ethical behavior is an important and vital issue for the auditing profession, without which public trust in the profession will be damaged and harmful effects will be felt on the profession. This research is an applied and descriptive-correlational study and its population include various auditors in the country, 164 of whom were selected using simple random sampling. Structural equation analysis and Smart PLS software were used to test the hypotheses. The general findings of the study show that there is a significant relationship between the theories under review and ethical behavior in auditors at the level of 77%. Also, the findings showed that other theories of altruism (22%), justice (29%), benevolence (58%), and virtue (21%) have a positive and significant relationship with ethical behavior in auditors. Also, there was no significant relationship between theories of conscientiousness and utilitarianism with ethical behavior in auditors. Examination of control variables also showed that there is no significant relationship between age and gender and the ethical behavior of auditors. Given the importance of professional ethics in auditing and the importance of philosophy of ethics and ethical theories to promote professional ethics, it is necessary to pay more attention to this issue to increase the level of professional ethics in the future. Manuscript profile
• Open Access Article
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  2 - The relationship between Communication Apprehension and Teamwork Self-Efficacy with the ‎Mediating role of Communication Self-Efficacy Using the S-O-R Approach in Accounting Students
  Hossein Rajabdorri
  10.30495/jdaa.2024.709478
  Abstract Having good communication skills is essential for graduates who are about to enter the profession. ‎Since reducing the gap between graduates' capabilities and entrepreneurs' expectations from them ‎can lead to professional development, and proper commu More

  Abstract Having good communication skills is essential for graduates who are about to enter the profession. ‎Since reducing the gap between graduates' capabilities and entrepreneurs' expectations from them ‎can lead to professional development, and proper communication is one of the important categories ‎raised in this field, the necessity of the present research becomes clear. The purpose of this research ‎is to study the relationship between communication apprehension (CA) and teamwork self-efficacy ‎‎(TSE) with the mediating role of communication self-efficacy (CSE) using the S-O-R approach in ‎accounting students of different levels of the country. The upcoming study is an applied survey. Also, ‎the subject was investigated by means of a questionnaire and a simple random sampling of 168 ‎accounting students of different departments and universities in the country in the winter of 2023. To ‎analyze the findings in the form of 3 main hypotheses, structural equation method was used by Smart ‎PLS software. The research findings showed that there is a negative and significant relationship ‎between CA and CSE. Also, a positive and significant relationship was observed between CSE and TSE. ‎The study of the causal process of the research in the two primary hypotheses also shows that the ‎mediating role of CSE in the relationship between CA and TSE is confirmed. As a result, based on the ‎findings, it is necessary to pay more attention to soft skills, including communication skills, in line with ‎professional development and covering the labor market needs of accounting students.‎ Manuscript profile