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The model of factors affecting the auditor's professional ethics with emphasis on the role of reducing tax evasion | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقالات آماده انتشار، اصلاح شده برای چاپ، انتشار آنلاین از تاریخ 30 فروردین 1405 اصل مقاله (794.5 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.34277.5116 | ||
| نویسندگان | ||
| Esmaeil Shah Nazari1؛ Habib Piri* 1؛ Ghodrat Talebnia2 | ||
| 1Department of Accounting, Faculty of Humanities, Zahedan Branch, Islamic Azad University, Zahedan, Iran | ||
| 2Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran | ||
| تاریخ دریافت: 10 خرداد 1403، تاریخ پذیرش: 15 مرداد 1403 | ||
| چکیده | ||
| This study presented the model of factors affecting the auditor's professional ethics, emphasizing the role of reducing tax evasion. This applied, descriptive-analytical study was conducted using the exploratory mixed method on audit tax experts, including professors and teachers of accounting and finance in universities and educational institutions, senior students of accounting and finance, tax managers in departments and institutions, and managers, taxpayers, and tax employees in the country. The data were analyzed via the Delphi method. This research sought to determine the model of auditors' professional ethics factors that affect the reduction of tax evasion. The model was presented in four areas: professional ethics causal factors, professional ethics field factors, professional ethics structural factors, and professional ethics strategies and strategies and their subsections. | ||
| کلیدواژهها | ||
| professional ethics؛ auditor؛ tax evasion؛ economic enterprises | ||
| مراجع | ||
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[7] S. Karimi Patanlar and Y. Khatibi, Effect of value added tax (VAT) on public sector’s economy stability in Iran (with promoting ethics and tax culture approach), Ethics in Sci. Technol. 15 (2020), no. 2, 70–75.
[8] D.M. Mayer, M. Kuenzi, and R.L. Greenbaum, Examining the link between ethical leadership and employee misconduct: The mediating role of ethical climate, J. Bus. Ethics 95 (2010), no. Suppl. 1, 7–16.
[9] A. Mohammadi Amirabad, A review of factors affecting the professional ethics of auditors, World Essays J. 10 (2022), no. 3, 118–124. | ||
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