The effects of professional ethics and commitment on audit quality
This paper presents a study on the effects of professional ethics and commitments on audit quality. The population of this survey includes all audit managers who were active in auditing official statements of different firms listed in Tehran Stock Exchange in 2014. The study designs a questionnaire...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2015-11-01
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| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol5/msl_2015_93.pdf |
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| _version_ | 1849467886920269824 |
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| author | Aliasghar Nasrabadi Aliakbar Arbabian |
| author_facet | Aliasghar Nasrabadi Aliakbar Arbabian |
| author_sort | Aliasghar Nasrabadi |
| collection | DOAJ |
| description | This paper presents a study on the effects of professional ethics and commitments on audit quality. The population of this survey includes all audit managers who were active in auditing official statements of different firms listed in Tehran Stock Exchange in 2014. The study designs a questionnaire in Likert scale and distributes it among 152 randomly selected managers. In our survey, professional ethics consists of four items including confidentiality and impartiality, professional competence, accountability and individual values while organizational commitment consists of three items including emotional commitment, continues commitment and fundamental commitment. Using Pearson correlation as well as regression models, the study has determined a positive and meaningful relationship between professional ethics as well as commitment and audit quality. |
| format | Article |
| id | doaj-art-e6bc05885c79445abcd133fe774b0e51 |
| institution | Kabale University |
| issn | 1923-2934 1923-9343 |
| language | English |
| publishDate | 2015-11-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Management Science Letters |
| spelling | doaj-art-e6bc05885c79445abcd133fe774b0e512025-08-20T03:26:00ZengGrowing ScienceManagement Science Letters1923-29341923-93432015-11-015111023102810.5267/j.msl.2015.8.009The effects of professional ethics and commitment on audit qualityAliasghar Nasrabadi Aliakbar ArbabianThis paper presents a study on the effects of professional ethics and commitments on audit quality. The population of this survey includes all audit managers who were active in auditing official statements of different firms listed in Tehran Stock Exchange in 2014. The study designs a questionnaire in Likert scale and distributes it among 152 randomly selected managers. In our survey, professional ethics consists of four items including confidentiality and impartiality, professional competence, accountability and individual values while organizational commitment consists of three items including emotional commitment, continues commitment and fundamental commitment. Using Pearson correlation as well as regression models, the study has determined a positive and meaningful relationship between professional ethics as well as commitment and audit quality.http://www.growingscience.com/msl/Vol5/msl_2015_93.pdfAudit qualityProfessional ethicsCommitmentTehran Stock Exchange |
| spellingShingle | Aliasghar Nasrabadi Aliakbar Arbabian The effects of professional ethics and commitment on audit quality Management Science Letters Audit quality Professional ethics Commitment Tehran Stock Exchange |
| title | The effects of professional ethics and commitment on audit quality |
| title_full | The effects of professional ethics and commitment on audit quality |
| title_fullStr | The effects of professional ethics and commitment on audit quality |
| title_full_unstemmed | The effects of professional ethics and commitment on audit quality |
| title_short | The effects of professional ethics and commitment on audit quality |
| title_sort | effects of professional ethics and commitment on audit quality |
| topic | Audit quality Professional ethics Commitment Tehran Stock Exchange |
| url | http://www.growingscience.com/msl/Vol5/msl_2015_93.pdf |
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