Conflict of Interest and Ethical Dilemmas of Independent Auditors; Situations and Strategies

نویسندگان
Khodamipour, Ahmad ID 1
Pourheidari, Omid ID 2
Hoseininasab, Hojat ID 3

1 Dept. of Accounting, Faculty of Management & Economics, Shahid Bahonar University, Kerman, Iran

2 Dept. of Accounting, Faculty of Management & Economics, Shahid Bahonar University, Kerman, Iran

3 Ph.D. Student, Dept. of Accounting, Faculty of Management & Economics, Shahid Bahonar University, Kerman, Iran

doi
10.52547/ijethics.2.3.10
چکیده

Background: Conflicts of interest and the resulting ethical dilemmas play a decisive role in the unethical behavior of independent auditors. The main objectives of this study are to identify different situations of conflict of interest of independent auditors and the resulting ethical dilemmas and also to find strategies for managing and ...

کلیدواژه‌ها
Conflict of Interest, Ethical dilemmas, Strategies for Managing Conflicts of Interest of Independent Auditors, Iranian Society of Certified Public Accountants, Mixed Research