The Relationship between Auditors’ Moral Disengagement and Audit Quality

نویسندگان
Shaban, Rezvan ID 1
Banimahd, Bahman ID 2
Hosseinzadeh, Farhad ID 3
Nikoomaram, Hashem ID 4

1 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran

2 Department of Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran

3 Department of Mathematics, Science and Research Branch, Islamic Azad University, Tehran, Iran

4 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran

doi
10.22034/ijethics.5.3.59
چکیده

Introduction: Audit quality is one of the most important issues in the field of auditing and capital market. In order to know the factors that determine the audit quality, the conducted researches confirm that compliance with ethics by auditors is one of the important and influencing variables on audit quality. ...

کلیدواژه‌ها
Moral disengagement, Auditing quality, Professional ethics of auditors