|
Analysis of the Effect of Professional Ethics on the Quality of Internal Audit with an Emphasis on the Mediating Role of Organizational Culture
|
M Ardestani Rostami1   , B Gilani Niay Some’e Sarai 2, M . Samadi Largani3 , M Pourali4 |
1- 1. PhD student, Dept. of Accounting, Tonkabon Branch, Islamic Azad University, Tonkabon, Iran
2- 2. Dept. of Accounting, Rudsar and Amlesh Branch, Islamic Azad University, Rudsar, Iran , gilaniniaibehnam@gmail.com
3- 3. Dept. of Accounting, Tonkabon Branch, Islamic Azad University, Tonkabon, Iran
4- Dept. of Accounting, Chalos Branch, Islamic Azad University, Chalos, Iran. |
|
|
Abstract: (315 Views) |
B
Background: This research was carried out with the aim of analyzing the effect of professional ethics on the quality of internal audit, emphasizing the mediating role of organizational culture.
Method: in terms of the purpose of this research, it is of the type of applied research; And from the point of view of the method of collecting information, it is descriptive and survey type (due to the use of a questionnaire). The statistical population was all accountants, internal auditors, managers and high-ranking employees of companies listed on the Tehran Stock Exchange, who were selected as a sample based on Karjesi and Morgan's table and with available sampling. The questionnaire tool was made by the researcher. The information collected by questionnaires was analyzed by SPSS and AMOS24 software using structural equation modeling.
Results: The analysis of research hypotheses using structural equation modeling at the 95% confidence level showed that professional ethics has a positive and significant effect on the quality of internal audit. Organizational culture has a positive and significant effect on the quality of internal audit. Also, organizational culture has a mediating and positive role in the relationship between professional ethics and internal audit quality.
Conclusion: Professional ethics in auditing refers to accepted standards in personal and business behavior, values and main principles of internal auditing, the absence of which cannot be compensated by any other points. |
|
| Keywords: Professional Ethics, Organizational Culture, Internal Audit Quality |
|
|
Full-Text [PDF 726 kb]
(143 Downloads)
|
Type of Study: Research |
Subject:
Special
Received: 2023/04/28 | Accepted: 2023/07/3 | Published: 2024/08/31
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
