Document Type : Research Paper
Authors
1 Islamic Azad University, Kerman Branch
2 Department of Accounting, Islamic Azad University of Kerman, Iran
Abstract
The increase in the amount of reporting frauds leads to the bankruptcy of large companies, financial crises, and scandals at the macro level. According to this discussion, the inaccuracy of accountants is in the focus of institutions and financial markets. Therefore, according to the agency theory that examines the relationship between the owner and manager, identifying the possibility of fraud in financial statements and the ways and methods to reduce it, has always been the focus of the attention of investors, legislators, managers and auditors. Accordingly, the present sudy aims to investigate the effect of religious beliefs on the inaccuracy of accountants in preparing financial statements, considering the mediating role of professional ethics in Iran. For this purpose, 400 questionnaires were designed and distributed among the official experts of accounting and auditing, and 312 of them were finally used and analyzed. Investigate the effect of variables, structural equation modeling approach and to analyze, Amos software was used. The findings showed that religious beliefs have a negative and significant effect on the dishonesty of accountants and a positive and significant effect on their professional ethics. Also, the professional ethics of accountants, like religious beliefs, is a factor that reduces the inaccuracy of accountants in preparing financial statements and has a negative and significant effect on it. Finally, as a mediating variable, professional ethics explains the relationship between religious beliefs and accountants' dishonesty; the mediating variable of professional ethics is a partial mediator.
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