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Examining the relationship between compliance with ethical principles and audit quality and its effect on reducing tax evasion
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Esmail Shahnazari1   , Habib Piri2 , Ghodrat Talebnia3 |
1- phD student of accounting department, Zahedan branch, Islamic Azad University, Zahedan, Iran
2- Assistant Professor of Accounting Department, Zahedan Branch, Islamic Azad University, Zahedan, Iran , habibpiri14@gmail.com
3- Associate Professor of Accounting Department, Science and Research Unit, Islamic Azad University, Tehran, Iran |
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Abstract: (104 Views) |
Professional ethics is a field of knowledge with its diverse tendencies, one of the main branches of ethics. Ethics is a vital subject in accounting and auditing, because ethics affects three important aspects of individual behavior, organizational behavior, and social behavior of accountants and auditors, and you are even influenced by them. The purpose of this research is to investigate the relationship between compliance with ethical principles and audit quality and its effect on reducing tax evasion. The research method is applied and of the descriptive-correlation type, and its population includes different auditors of the country, 164 of whom were selected using simple random sampling. Structural equation analysis and PLS Smart software were used to test the hypotheses. The general findings of the research show. There is a significant relationship between the examined theories and ethical behavior in auditors at the level of 77%. Also, the findings showed that the background factors of professional ethics, strategies and strategies of professional ethics, causal factors of professional ethics and structural factors of professional ethics are ranked first to fourth respectively from the point of view. Experts in ethical behavior and audit quality to reduce tax evasion. Further, taking into account that the function of auditing in society is to assure the financial reports of companies and to reflect the real and fair performance of the company. Therefore, different groups benefit from this function. In order to present this function correctly and appropriately, auditors must have proper professional and ethical qualifications so that the society can be sure of their impartiality.
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Article number: 6 |
| Keywords: ethical principles, audit quality, tax evasion, organizational behavior, professional ethics. |
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Full-Text [PDF 1128 kb]
(35 Downloads)
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Article type: Research |
Subject:
General
Received: 2024/07/19 | Accepted: 2024/10/5 | Published: 2025/05/26
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