The relationship between Human values and auditor’s professionalism

The relationship between Human values and auditor’s professionalism

Subject Areas : Management Accounting

mahdi boshagh ¹ , Hashem Nicoomaram ^{2 *} , محمد حسن جنانی ³

1 - Ph. D Student of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 - Professor of Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran. (Corresponding author)
3 - Faculty Member of Accounting Department, Islamic Azad University, Borujard branch, Borujard, Iran

Received: 2025-02-04 Accepted : 2025-04-21 Published : 2025-10-05

Keywords: Human Values, Auditor’s Professionalism , Audit Firms,

Abstract :

The purpose of this research is to study the relationship between human values and auditor's professionalism. For this purpose, around 200 auditors working in auditing firms, members of the Iranian Association of Certified Public Accountants, were randomly selected as a statistical sample. The time domain of the research is 2024 and the theoretical foundations of the research are based on library studies and research data are collected through questionnaires. The test of research hypotheses has been done based on the correlation method and using multivariate regression. The findings of the study show that human values ​​based on individual interests have a significant and negative relationship with auditor’s professionalism, and human values ​​based on public interests have a significant and positive relationship with auditor’s professionalism. Also, the results of this study confirm that gender and level of university education of auditors do not have a significant relationship with their professionalism. But work experience has a positive and significant relationship with the auditor's professionalism.The purpose of this research is to study the relationship between human values and auditor's professionalism. For this purpose, around 200 auditors working in auditing firms, members of the Iranian Association of Certified Public Accountants, were randomly selected as a statistical sample. The time domain of the research is 2024 and the theoretical foundations of the research are based on library studies and research data are collected through questionnaires. The test of research hypotheses has been done based on the correlation method and using multivariate regression. The findings of the study show that human values ​​based on individual interests have a significant and negative relationship with auditor’s professionalism, and human values ​​based on public interests have a significant and positive relationship with auditor’s professionalism. Also, the results of this study confirm that gender and level of university education of auditors do not have a significant relationship with their professionalism. But work experience has a positive and significant relationship with the auditor's professionalism.

References:
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