پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 628 |
| تعداد مقالات | 9,179 |
| تعداد مشاهده مقاله | 67,526,916 |
| تعداد دریافت فایل اصل مقاله | 8,061,608 |
Ethical decision making model of certified public accountants based on anticipated regret | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 18، دوره 14، شماره 6، شهریور 2023، صفحه 249-256 اصل مقاله (389.67 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.27469.3612 | ||
| نویسندگان | ||
| Mostafa Moradzadeh Zargar1؛ Parviz Saeedi* 2؛ Mansour Garkaz1؛ Alireza Matoofi1 | ||
| 1Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran | ||
| 2Department of Accounting and Management, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran | ||
| تاریخ دریافت: 23 فروردین 1401، تاریخ بازنگری: 28 خرداد 1401، تاریخ پذیرش: 06 تیر 1401 | ||
| چکیده | ||
| Ethics is vital for the acceptance of any profession in society. Various factors affect certified public accountants’ decisions. Most people feel regret when they realize a different decision could have led to a better outcome. So not only the outcome of the current decision is important to them, but also the outcome they could have achieved if they had made a different decision. Therefore, the present study introduces an ethical model for certified public accountants based on the anticipated regret. Therefore, this study investigates influential dimensions and qualitative items on the ethical decision of certified public accountants based on anticipated regret. The statistical population includes two groups of experts: theorizing experts (i.e. university professors), and experienced experts (i.e. certified public accountants). Descriptive and inferential statistical methods are used to test the research hypotheses. In order to answer the main question of the research, first, the research items are identified using the fuzzy Delphi method and based on previous research on professional ethics, accounting and financial issues. The SEM method is used to measure the relationships between the research items and after the final data fit, the ethical decision-making model of certified public accountants based on anticipated regret is presented. | ||
| کلیدواژه‌ها | ||
| Ethical decision making؛ anticipated regret؛ certified public accountants | ||
| مراجع | ||
|
[1] H. Azimzadeh, M. Adel and M. Sheykh Mohammadi, Regret theory, 12th Int. Conf. Indust. Eng., 2016. [2] S. Clausi, G. Coricelli, I. Pisotta, E.F. Pavone, M. Lauriola, M. Molinari and M. Leggio, Cerebellar damage impairs the self-rating of regret feeling in a gambling task, Front. Behav. Neurosci. 9 (2015), 113. [3] D.R. Comer and G. Vega, Using the PET assessment instrument to help students identify factors that could impede moral behavior, J. Bus. Ethics 77 (2008), 129–145. [4] J.L. Craft, A review of the empirical ethical decision-making literature: 2004–2011, J. Bus. Ethics 117 (2013), 221–259. [5] N.T. Doan, T.T. Ta, H.T.T. Chu, A.T.Q. Le, M.T. Le, T.H. Pham and T.T. Vuong, Cultural factors affecting tendency of ethical decision-making by accounting students: An empirical study in Vietnam, J. Asian Finance Econ. Bus. 9 (2022), no. 2, 159–168. [6] H.S. Gabrys, F. Buettner, F. Sterzing, H. Hauswald and M. Bangert, Design and selection of machine learning methods using radiomics and dosiomics for normal tissue complication probability modeling of xerostomia, Front. Oncology 8 (2018), 35. [7] S. Kokabi, H. Kordlouie and V.-R. Mirabi, The impact of function efficiency of internal audit and the audit committee on financial restatements of firms, J. Manag. Account. Audit. Knowledge 4 (2015), 27–34. [8] J.M. Larkin, The ability of internal auditors to identify ethical dilemmas, J. Bus. Ethics 23 (2000), 401–409. [9] Y.-T. Lee, A. Stettler and J. Antonakis, Incremental validity and indirect effect of ethical development on work performance, Person. Individ. Differ. 50 (2011), no. 7, 1110–1115. [10] J. Moradi and Z. Zakizadeh, The effect of ethical leadership, internal audit function and moral intensity on financial reporting decisions, J. Knowledge Account. 5 (2014), no. 18, 141–163. [11] A.R. Prastiti and F. Gruben, Audit firm performance management contribution to auditor’s ethical decision making in dealing with dysfunctional client, Diponegoro J. Account. 10 (2021), no. 4. [12] E. Rahmaninia and A. Yaghobnezhad, Effective factors on ethical decision making in internal audit, J. Manag. Account. Audit. Knowledge 6 (2017), no. 24, 145–166. [13] W.J. Wilhelm and A.B. Czyzewski, Ethics instruction and cultural differences in an MBA management accounting course, Coastal Bus. J. 11 (2012), no. 1, 7. | ||
|
آمار تعداد مشاهده مقاله: 16,341 تعداد دریافت فایل اصل مقاله: 404 |
||