1. Ahmadi, M. R., Ahangari, A., and Salehinia, M. (2020). Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the perspective of profession experts. Journal of Value & Behavioral Accounting, 4(8), pp. 281-317 (In Persian)
2. Amiri, A. N., Hemmati, M. and Mobini, M. (2011). Professional ethics: A necessity for the organisation. Journal of Moral Ethical, 1(4), pp. 137-159 (In Persian).
3. Birjandi, H., Khodamipour, A. and Pourheidari, O. (2019). Investigating the Impact of Professional ethics on Auditor's Professional skepticism. Management Accounting, 12(42), pp. 15-26 (In Persian).
4. Elias, R. Z. (2016). The effect of corporate ethical values on accountants’ perceptions of social responsibility. Journal of Applied Business Research (JABR), 21(4), pp. 1-10. https://doi.org/10.19030/jabr.v21i4.1453
5. Enwereuzor, I. K., Onyishi, I. E., Albi-Oparaocha, F. C. and Amaeshi, K. (2020). Perceived leader integrity as a mediator between ethical leadership and ethical climate in a teaching context. BMC psychology, 8(1), pp. 1-11. https://doi.org/10.1186/s40359-020-00420-6
6. Haeridistia, N. and Fadjarenie, A. (2019). The effect of independence, professional ethics & auditor experience on audit quality. International Journal of Scientific & Technology Research, 8(2), pp. 1-12.
7. Hajering, M. S. (2019). Moderating Ethics Auditors Influence of Competence, Accountability on Audit Quality. Jurnal Akuntansi, 23(3), pp. 468-481. https://doi.org/10.24912/ja.v23i3.614
8. Kholina, O., Petrova, E. and Buyndyugova, T. (2019). Formation of professional behavior as a technology of social and labour rehabilitation of persons with special educational needs. In SHS Web of Conferences, 72(7), pp. 04010). https://doi.org/10.1051/shsconf/20197204010
9. Kiradoo, G. (2020). Ethics in Accounting: Analysis of Current Financial Failures and Role of Accountants. International Journal of Management (IJM), 11(2), pp. 241-247.
10. Miller, G. (2018). Aiming Professional Ethics Courses Toward Identity Development. In Ethics Across the Curriculum—Pedagogical Perspectives, Springer, Cham. New York City
11. Oboh, C. S. (2019). Personal and moral intensity determinants of ethical decision-making: a study of accounting professionals in Nigeria. Journal of Accounting in Emerging Economies. 9(1), pp. 148-180. https://doi.org/10.1108/JAEE-04-2018-0035
12. Oraka, A. O. and Okegbe, T. O. (2015). The impact of professional accounting ethics in quality assurance in audit. International Journal of Academic Research in Business and Social Sciences, 5(8), 64-78. https://doi.org/10.6007/IJARBSS/v5-i8/1761
13. Royaei, R., Molaie Nezhad, M. and Karimi, S. (2019). Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms. Accounting and Auditing Studies, 8(32), pp. 45-58 (In Persian).
14. Saghafi, A., Rahmani, A. and Rafiei, A. (2011). Teaching accounting ethics in the undergraduate course, The Journal of Ethics in Science and Technology, 5(1-2), 7-18 (In Persian).
15. Saiedi, M. and Naseri, A. (2017). Auditor’s personal characteristics and professional judgment. financial Accounting and Auditing Researches. 9(36), 111-130 (In Persian).
16. Salajeghe, A. and Safari, S. (2016). Relationship between Professional Ethics and Function of Professors. Ethics in science and Technology. The Journal of Ethics in Science and Technology, 10(3), 103-110 (In Persian).
17. Shafer, W. E. and Simmons, R. S. (2008). Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal. 21(5), pp. 695-720. https://doi.org/10.1108/09513570810872978
18. Tzabbar, D., Tzafrir, S. and Baruch, Y. (2017). A bridge over troubled water: Replication, integration and extension of the relationship between HRM practices and organisational performance using moderating meta-analysis. Human Resource Management Review, 27(1), pp.134-148. https://doi.org/10.1016/j.hrmr.2016.08.002).
19. Verschoor, C. C. (2005). Do the right thing: IMA issues new ethics guidance. Strategic finance, pp. 42-47.
20. Zarefar, A. and Zarefar, A. (2016). The Influence of Ethics, experience and competency toward the quality of auditing with professional auditor scepticism as a Moderating Variable. Procedia-Social and Behavioral Sciences, 219(114), pp. 828-832. https://doi.org/10.1016/j.sbspro.2016.05.074
Send comment about this article