The main goal of this research is to investigate the effect of auditor's moral principles and religiosity on the quality of independent auditors' audit services. The final sample used for this study includes 250 questionnaires collected from auditors working i More
The main goal of this research is to investigate the effect of auditor's moral principles and religiosity on the quality of independent auditors' audit services. The final sample used for this study includes 250 questionnaires collected from auditors working in auditing organizations and other auditing institutions. In order to collect information, the Armega Zarfar (2015) questionnaire was used, and descriptive statistics and the reflective model of structural equations based on variance were used to process the data. The findings of the research show that the variable of ethical principles and religiosity of auditors has a significant effect on the quality of independent auditors' audit services and leads to an increase in audit quality. Strengthening religious attitudes can be a protective factor against abuses and frauds, improving the health of financial reporting and the confidence of creditors, shareholders and other users of financial statements. Considering the importance of ethics, it is suggested to the community of certified accountants to consider ethics education in their training programs and to monitor the observance of professional ethics in order to improve the level of professional ethics of auditors.
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Fromancient times, one ofthe fourtypes ofliterature which has been– by common consensus –emphasized among outstanding nations in culture and civilization is Didactic Literature. Didactic Literature is a kind of literature in which the creator of the work in More
Fromancient times, one ofthe fourtypes ofliterature which has been– by common consensus –emphasized among outstanding nations in culture and civilization is Didactic Literature. Didactic Literature is a kind of literature in which the creator of the work indirectly places two concepts of good and evil against each other while trying to teach the ethical and moral implications to human beings that, in the classical literature of the world, is generally stated through the language of animals (i.e. fable) in the form of advice. Among didactic works of the world, two are more-than-others involved in the ethics and morality; Aesop myths and Kelileh-va-demneh, the former is in the west whereas the latter is belonged to the east. Therefore, the present study aims at reviewing and analyzing some of the ethical principles in Aesop myths and Kelileh-va-demneh which have venerable place in the history of world literature and which are emphasized by a lot of ethic-oriented thinkers in the realm of didactic literature. It should be mentioned that these two works, in their teachings, have dealt with religious, social, and political issues more than other fields in society.
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One of the most important applied ethics and ethics philosophy issues is the "ethical conflict". Because human being would face conflicts between attainment and failure in doing his duties. According to David Ross, the doer of the ethics may meet several and differemt d More
One of the most important applied ethics and ethics philosophy issues is the "ethical conflict". Because human being would face conflicts between attainment and failure in doing his duties. According to David Ross, the doer of the ethics may meet several and differemt duties which can play vital role in doing the main duties in special conditions. Duty is a must duty at first glimpse; when there is a duty, the assumption is that the task should be done unless there is a stronger ethical consideration for it. Ross's view point is not proper for solving this problem because of a defection in expressing the duties chain and series and its unlogical order.
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Kelile o Demne is a book written in sixth century which presents principles and laws of administration in terms of ethics and in the form of fables; this method has been pointed out in the book itself. In addition to literary features, it covers numerous ethical and man More
Kelile o Demne is a book written in sixth century which presents principles and laws of administration in terms of ethics and in the form of fables; this method has been pointed out in the book itself. In addition to literary features, it covers numerous ethical and managerial doctrines. Nasrollah Monshi, the author, has made some points for the principles of managerial ethics which can be so effective if it be studied and implemented. In the list, ten principles are of great importance: doing justice, entanglement of administration and religion, knowledge of things, comprehensive foresight, innovation and creativity, speed in conduct and foresight, avoidance of oppression, council with others, taking care of the people, encouragement and punishment. We try to explain these principles based on the Kelile o Demne.
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