Document Type : Research Paper
Authors
1 Associated Professor , Accounting Department, Alzahra University,Tehran.Iran
2 َAssistant Professor , Accounting, Department,, Islamic Azad University, Gorgan, Iran
Abstract
This research intends to examine the role of the auditor's ethical decision making on disclosing financial and non-financial secrets and to present a model of auditor's decision making, with emphasis on the moderating role of perceived ethical severity. The tool used in the present research is a questionnaire and the statistical population of the study includes all persons of the member of the official accountants community of Iran in 2019. To analyze the data, descriptive statistics and structural equation modeling were used in this research. All calculations and statistical analyzes were performed by PLS software. The results of the research indicate that there is a positive relationship between ethical awareness and professional judgment and emotions. There is a positive relationship between feelings and professional judgment. Also, there is a positive relationship between professional judgments and disclosure of secrets, and the model of ethical decision making affecting disclosure of secrets, with an emphasis on analyzing the role of moderating the perceived ethical intensity of auditors was presented.
Keywords
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