News

 Statistics

Number of Journals38
Number of Issues1,418
Number of Articles10,203
Article View12,182,977
PDF Download7,127,264
Taghizadeh, M., Safari, M. (2024). Analyzing the reasons for promoting the hegemony of the culture of professional ethics in auditing based on the comprehensive interpretative and structural model approach. Electronic and Cyber Defense, 1(3), 143-179.
Milad Taghizadeh; Masoud Safari. "Analyzing the reasons for promoting the hegemony of the culture of professional ethics in auditing based on the comprehensive interpretative and structural model approach". Electronic and Cyber Defense, 1, 3, 2024, 143-179.
Taghizadeh, M., Safari, M. (2024). 'Analyzing the reasons for promoting the hegemony of the culture of professional ethics in auditing based on the comprehensive interpretative and structural model approach', Electronic and Cyber Defense, 1(3), pp. 143-179.
Taghizadeh, M., Safari, M. Analyzing the reasons for promoting the hegemony of the culture of professional ethics in auditing based on the comprehensive interpretative and structural model approach. Electronic and Cyber Defense, 2024; 1(3): 143-179.

Analyzing the reasons for promoting the hegemony of the culture of professional ethics in auditing based on the comprehensive interpretative and structural model approach

مطالعات حسابرسی مطهر
Volume 1, Issue 3, November 2024, Pages 143-179    PDF (1.15 M)
Document Type: Original Article
Authors
Milad Taghizadeh* 1; Masoud Safari2
1PhD in Accounting, Faculty of Accounting, Noor Branch, Islamic Azad University, Mazandaran, Iran.
2PhD in Financial Economics, Management, Arak Branch, Islamic Azad University, Arak, Iran.
Receive Date: 30 June 2023,  Revise Date: 20 January 2024,  Accept Date: 14 March 2024 
Abstract
The aim of the current research is to analyze the content of the reasons for promoting the hegemony of the culture of professional ethics in auditing based on the analysis of the comprehensive interpretive and structural model.
The methodology of this research in terms of data type is a combination based on the inductive-comparative approach. In order to collect data in the qualitative part of the research, in order to conduct meta-composite and Delphi analyzes to develop scoring verification form, 16 university-level accounting and financial management specialists who were selected based on purposive sampling were used.Then, in the quantitative part of the research, 20 certified accountants and auditors who had the necessary experience were used to analyze the interpretive and structured comprehensive model , Delphi analysis was used and it was determined that 4 propositions were selected from the total of 21 propositions, and a total of 17 propositions entered the analysis phase of the interpretive and structured comprehensive model for the underlying reasons of promoting the hegemony of the culture of professional ethics in auditing. (ISM)
Findings: The findings of this research have led to the reduction of the gap between theories and real applications in the auditing profession, and at the same time, the depth of the gap in audit expectations between auditors and stakeholders due to the homogenization of mutual social values with professional values.
The results of this research showed that the proposition of approving the program, budget and reward for auditors is the most effective factor in promoting the hegemony of the culture of professional ethics in auditing and the least effective proposition of promoting the hegemony of the culture of professional ethics in auditing is the proposition of strengthening the level of learning in audit functions through It is free circulation of information
References

Adisa, T.A., E. S. Oruh, & B. Akanji. 2020. A Critical discourse analysis of the link between professional culture and organizational culture, Employee Relations, 42(3):698-716.

Adili, Mojtaba; Khodamipour, Ahmed and Pourheidari, Omid. (2019). Investigating the effect of the ethical culture of the auditing institute and auditors' personality types on the auditor's objectivity, Accounting and Auditing Research, 12(46): 5-20. [in persian]

Alberti, C. Th., Bedard, O. B, Bike, & A. Vanstralen. 2020. Audit Firm Culture: Recent Developments and Trends in the Literature, European Accounting Review.

Aali, morbid; Dehghani, Marzieh and Hajizavarai, Rahela. (2015). A Comparative Analysis of Cultural Hegemony in the Hidden Curriculum of International English Language Teaching Texts, Curriculum Studies, 11(43): 21-46. [in persian]

Andoiola, L, M., Downey, D, H., Westermann, K, D. (2020). Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions, AUDITING: A Journal of Practice, 13(1): 19-107. https://doi.org/10.2308/AJPT-19-107

Afzali, Rasool; Zahdighar, Mohammad and Walizadeh, Akbar. (2016). A review of the book Hegemony: A New Form of Global Power, Critical Research Journal of Humanities Texts and Programs, 17(8): 47-66. [in persian]

Aghaei Chadgani, Arzoo and Ebrahimi Kohrizsangi, Khadijah. (1400). Auditors' behavioral intention: the interaction of individual factors, audit firm and audit team. Iranian Auditing Journal 4(1):55-80. [in persian]

Babai Khalili, Javad; Abdoli, Mohammad Reza and Walian, Hassan. (2018). Analyzing the content and link of ethical values ​​in the impartiality of the auditing profession, accounting knowledge and management auditing, 8(31): 133-154. [in persian]

Barrainkua, I., Espinosa-Pike, B. (2018). The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour, in Cynthia Jefrey (ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Volume 21) Emerald Publishing Limited, 17 – 52.

Bastami, Reza; Fallah, Ali; Ramezani, Javad; Khailpour, Mehdi. (1401). Competence of internal auditors with mediating role of personality profile and extra-role behaviors in NAJA audit staff with data base approach, Journal of Management Development and Human Resources and Support, 5(2): 197-220. [in persian]

Bankipour, Amirhossein and Knavechi, Ahmed. (1380). Education and training from the perspective of the Supreme Leader of Tehran, Islamic Education, 1, 132-140. [in persian]

Banimahd, Bahman and Nejati, Amir. (2015). Investigating the relationship between organizational culture and auditors' work commitment, Financial Accounting and Audit Research, 8(30): 119-137. [in persian]

Bauer, T. (2015). The effects of client identity strength and professional identity salience on auditor judgments. The Accounting Review, 90(1): 95–114.

Beykzadeh, Jafar; Razmjo, Maryam and Rahmati, Maryam. (1400). Modeling the effect of jihadist management and political behavior on human resource productivity with the mediating role of organizational virtue. Management development and human resources and support chapter. 60(2). 27-57 . [in persian]

Bik, O., Hooghiemstra, R. (2018). Cultural Differences in Auditors' Compliance with Audit Firm Policy on Fraud Risk Assessment Procedures, AUDITING: A Journal of Practice, 37(4): 25–48. https://doi.org/10.2308/ajpt-51998

Cohen, J, R., Krishnamoorthy, G., Wright, A, M. (2008). Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance, Auditing: A Journal of Practice &Theory, 27(2): 181-198. http://dx.doi.org/10.2308/aud.2008.27.2.181

Copeland, J. (2005). Ethics as Imperative.  Accounting Horizons, 19(1): 35-43.

Dharmasiri, P., S.Y. Phang, A. Prasad, And J. Webster. 2021. Consequences of Ethical and Audit Violations: Evidence From the PCAOB Settled Disciplinary Orders, Juornal of Business Ethics.

Donaldson, W. (2005). Speech by SEC Chairman: Remarks before the Financial Services Roundtable. U.S. Securities and Exchange Commission. Retrieved from http://www.sec.gov/news/speech/spch 040105whd.htm. [04/10/2011].

Eagleton, T. (1991). Ideology: An introduction. London: Verso.

Evinita, L., and .Ph.Kamby. 2021. Mediating effects of governance on audit culture, internal control and audit quality in Indonesia: Basis for model, Studies of applied economics, 39(12):1-27

Espinosa-Pike, M., Barrainkua, I. (2016). An exploratory study of the pressures andethical dilemmas in the audit conflict. Spanish Accounting Review, 19(7): 10–20.

Flynn, S. 2020. Revisiting hegemony: A Gramscian analysis for contemporary ocial work, Irish Journal of Sociology, 29(1): 19-37

Gramsci, A. 1966d. Cultura i Literatura, translated into Catalan by Jordi Solé-Tura, Barcelona: Edicions 62.

Goddard, F., Schmidt, M. (2020). Attributes Influencing Clients' Auditor Choices: The Expectation Gaps between Auditors and Board Members, Current Issues in Auditing, https://doi.org/10.2308/ciia-19-026

Hajiha, Venus and Khodamradi, the goddess. (2014). The role of ethical culture in auditors' performance, Ethical Quarterly in Science and Technology, 11(3): 125-130. [in persian]

Hasas Yeganeh, Yahya and Maqsodi, Omid. (1390). Ethical values ​​in auditor's professional judgment, Ethics in Science and Technology, 6 (1): 63-74. [in persian]

Holtbrügge, D., Baron, A., & Friedmann, C. B. (2017). Personal Attributes, Organizational Conditions, and Ethical Attitudes: A social cognitive approach. BusinessEthics: A European Review, 24(3), 264–281

Johari, R.J.,   M.  M.  Alam, & J.  Said. 2021.  Investigating factors that influence Malaysian auditors’ ethical sensitivity, International Journal of Ethics and Systems, 37(3): 406-421

Kavossi, Ismail; Abdoli, Mohammadreza and Valian, Hossein. (2019). The effect of ethical culture themes on auditor impartiality: an analysis on the perception of transformational leadership, Scientific Journal of Organizational Cultural Management, No. 4, pp. 659-635.  [in persian]

Khlif, H. (2016). Hofstede’s cultural dimensions in accounting research: a review, Meditari Accountancy Research, 24(4): 545-573. https://doi.org/10.1108/MEDAR-02-2016-0041

Mantzari, E., Georgiou, O. (2018). Ideological hegemony and consent to IFRS: Insights from practitioners in Greece, Critical Perspectives on Accounting, 11(2): 1-24. https://doi.org/10.1016/j.cpa.2018.06.003

Makrami, Yadullah. (2017, March). Analytical Monthly of Audit Organization, (No. 105) Page 1. [in persian]

Moshashaei, Seyyed Mohammad; Hashemi, Seyyed Abbas and Foroughi, Dariush. (2017). The effect of auditors' individual differences on their professional commitment: Investigating the mediating role of ethical climate compatibility, Quarterly Journal of Accounting and Auditing, 25(3), 415-432. . [in persian]

Parlee, C, E., Wiber, M, G. (2015). Whose audit is it? Harnessing the power of audit culture in conditions of legal pluralism, The Journal of Legal Pluralism and Unofficial Law, 47(1): 96-111. http://dx.doi.org/10.1080/07329113.2014.990808

Ramadan Ahmadi, Mohammad; Ahangari, Abdul Majid and Salehinia, Mohsen. (2018). Modeling the structures affecting the professional ethics of auditing by using structural modeling - an interpretation from the point of view of professional experts, Value and Behavioral Accounting Quarterly, 4(8): 317-281 . [in persian]

Salimi, Ali Akbar; Safrigraili, Mehdi and Valian, Hassan. (2019). Investigating the effect of self-efficacy propositions on audit quality: an analysis on the understanding of individualism culture, Scientific Journal of Organizational Culture Management, 18(2): 297-324. [in persian]

Sama, L. and Shoaf, V. (2008). Ethical Leadership for the Professions: Fostering a Moral Community, Journal of Business Ethics, 78(1): 39-46.

Shahalizadeh, Ramin; Niko Maram, Hashem and Heydarpour, Farzaneh. (1400). The role of ethical leadership, professional identity and professional identity on the intention to warn of malpractice of independent auditors, Value and Behavioral Accounting Quarterly, Year 6, Number 12. [in persian]

Smyth, S., Whotfield, D. (2017). Maintaining market principles: Government auditors, PPPequity sales and hegemony, Accounting Forum, 41(3): 44-56. http://dx.doi.org/10.1016/j.accfor.2016.06.003

Sayadi-Toranlou, Hossein and Azizi, Pedram. (2016). Identification and ranking of ethical values ​​in auditing from the perspective of Islam with fuzzy TOPSIS approach, Akhlaq Scientific-Promotional Quarterly, 13(48): 179-209. [in persian]

Tysiac, K. (2013). Europe takes step toward mandatory audit firm rotation. Journal of Accountancy. Retrieved from http://www.journalofaccountancy.com/news/20137862.htm

Wyatt, A, R. (2004). Accounting Professionalism—They Just Don't Get It!. Accounting Horizons, 18(1): 45-53. https://doi.org/10.2308/acch.2004.18.1.45.

Yavari Gohar, Fatemeh; Mansouri Movid, Fereshte and Moradi, Mohammad. (2019). The effect of psychological role pressures on job satisfaction by considering Islamic work ethics and organizational commitment. Quarterly Journal of Development of Human Resource Management and Support. 55(4), 130-155. . [in persian]

Statistics
Article View: 234
PDF Download: 327