fa تاثیر ارزش های فردی و فلسفه اخلاقی بر باورهای اخلاقی حسابرسان تخصصي Special پژوهشي Research <span style="font-size:11pt"><span style="direction:rtl"><span style="unicode-bidi:embed"><span new="" roman="" style="font-family:" times=""><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">&nbsp;</span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="direction:rtl"><span style="unicode-bidi:embed"><span new="" roman="" style="font-family:" times=""><span lang="FA" style="font-size:13.0pt"><span style="font-family:"B Zar""></span></span></span></span></span></span> <div>&nbsp; <hr align="left" size="1" width="33%" > <div id="ftn1">&nbsp;<span style="font-size:11pt"><span style="line-height:normal"><span style="direction:rtl"><span style="unicode-bidi:embed"><span calibri="" style="font-family:"><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">تبلور رفتارهای متناقض حسابرسان با وجود قوانین و مقررات، آیین نامه های رفتار حرفه ای یکسان و مشابه می تواند گویای تاثیر عواملی بجز قوانین و مقررات نظارتی در تصمیم گیری های حسابرسان باشد. <span style="color:black">هدف پژوهش حاضر</span></span></span><span lang="FA" style="font-size:12.0pt"><span new="" roman="" style="font-family:" times=""><span style="color:black">٬</span></span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black"> بررسی تاثیر ارزش های فردی و فلسفه اخلاقی بر باورهای اخلاقی حسابرسان </span></span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black">است</span></span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">. جامعه </span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">آماری<span style="color:black"> پژوهش اعضاء جامعه</span></span></span> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black">حسابداران</span></span></span> <span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black">رسمی ایران در سال 1401 است که </span></span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black">با</span></span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black">توجه</span></span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black">به</span></span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black">ماهیت</span></span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black">پژوهش،</span></span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black">از&nbsp; روش نمونه گیری </span></span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black">کوکران<a href="#_ftn1" name="_ftnref1" title="">^{^{<span style="font-size:12.0pt"><span style="line-height:115%"><span new="" roman="" style="font-family:" times=""><span style="color:black">[1]</span></span></span></span>}}</a></span></span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"><span style="color:black"> جهت </span></span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">محاسبه حجم نمونه استفاده گردیده است. </span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">در</span></span><span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"> این پژوهش تعداد 260 پرسشنامه بین حسابرسان شاغل در سازمان حسابرسی و موسسه های حسابرسی عضو جامعه حسابداران رسمی ایران به شیوه تصادفی توزیع و داده های استخراج شده از آنها با استفاده از رویکرد معادلات ساختاری و نرم افزار لیزرل</span></span> <span lang="AR-SA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">مورد تجزیه و تحلیل قرار گرفت. </span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">نتایج گویای آن است که</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"> ارزش های فردی و فلسفه اخلاقی بر باورهای اخلاقی حسابرسان تاثیرگذار می باشد به نحوی که </span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">ویژگی های فردی محافطه کارانه دارای تعصب بیشتری نسبت به ویژگی های فردی تغییرپذیر و ویژگی های فردی خودافزا دارای مدارای بیشتری نسبت به ویژگی های فردی خودبرتر حسابرسان</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"> در محکوم کردن رفتارهای غیراخلاقی صاحبکاران </span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:">می باشند</span></span><span lang="FA" style="font-size:12.0pt"><span b="" nazanin="" style="font-family:"> و فلسفه اخلاقی آرمان گرایی تاثیر مثبت و فلسفه اخلاقی اقتضاگرایی دارای تاثیر منفی بر باورهای اخلاقی حسابرسان جهت محکوم کردن رفتارهای غیراخلاقی صاحبکاران دارند.</span></span></span></span></span></span></span> <div>&nbsp; <hr align="left" size="1" width="33%" > <div id="ftn1"><span style="font-size:10pt"><span style="direction:rtl"><span style="unicode-bidi:embed"><span calibri="" style="font-family:"><span dir="LTR" new="" roman="" style="font-family:" times="">1. Cochran Formula</span><span lang="FA" style="font-family:"Times New Roman",serif"></span></span></span></span></span></div> </div> </div> </div> <span style="font-size:11pt"><span style="line-height:115%"><span style="font-family:Calibri,sans-serif"><span lang="EN" new="" roman="" style="font-family:" times="">&nbsp;</span></span></span><span style="line-height:normal"><span style="unicode-bidi:embed"><span calibri="" style="font-family:"><span lang="EN" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">Crystallization of contradictory behaviors of auditors despite the existence of laws and regulations, the same and similar codes of professional conduct can be indicative of the </span></span><span style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">impact</span></span><b> </b><span lang="EN" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">of factors other than regulatory laws and regulations in auditors&#39; decisions. </span></span><span style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">The objective of this paper is to investigate the </span></span><span style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">impact</span></span><b> </b><span lang="EN" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">of personal values and &nbsp;moral philosophy on </span></span><span style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">the ethical beliefs of auditors</span></span><span lang="EN" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">. The statistical population of the research is the members of the community of certified accountants and professional employees working in the auditing institutes of Iran in 2022, and due to the nature of the research, Cochran&#39;s sampling method was used to calculate the sample size. In this research, the number of 260 questionnaires among the auditors working in the audit organization and audit institutions member of the Certified Public Accountants Society of Iran was randomly distributed and the data extracted from them were analyzed using the structural equation approach and Lisrel software. </span></span><span lang="EN" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">The results show that personal values and moral philosophy </span></span><span style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">impact</span></span><b> </b><span lang="EN" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">auditors&#39; ethical beliefs in such a way that conservation personal characteristics have more intolerant than open to change personal characteristics and self-enhancement personal characteristics have more tolerance than auditors&#39; </span></span><span style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">self-transcendental</span></span><span lang="EN" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times=""> personal characteristics</span></span><span lang="EN" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">. in condemning the unethical behavior of the owners, and the moral philosophy of idealism has a positive effect and the moral philosophy </span></span><span lang="EN" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">of </span></span><span style="font-size:10.0pt"><span new="" roman="" style="font-family:" times="">relativism</span></span><span lang="EN" style="font-size:10.0pt"><span new="" roman="" style="font-family:" times=""> has a negative effect on the ethical beliefs of auditors to condemn the unethical behavior of the owners.</span></span></span></span></span></span><br> <span style="font-size:11pt"><span style="line-height:normal"><span style="unicode-bidi:embed"><span calibri="" style="font-family:">&nbsp;<span style="font-size:10.0pt"><span style="font-family:"Times New Roman",serif"></span></span></span></span></span></span><br> &nbsp; باورهای اخلاقی, قضاوت اخلاقی, ارزش های فردی, ایدئولوژی اخلاقی Ethical beliefs, Personal values, Moral philosophy 73 99 http://qfaj.mobarakeh.iau.ir/browse.php?a_code=A-10-1514-4&slc_lang=fa&sid=1 Sayed Ali Aleali سید علی آل علی alealisayed@gmail.com 100319475328460014237 100319475328460014237 No Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran. گروه حسابداری، واحد شهرکرد،دانشگاه آزاد اسلامی، شهرکرد، ایران. Dariush Foroghi داریوش فروغی foroghi@ase.ui.ac.ir 100319475328460014238 100319475328460014238 Yes Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran. گروه حسابداری،دانشکده علوم اداری وافتصاد، دانشگاه اصفهان٬ اصفهان، ایران. Hadi Amiri هادی امیری h.amiri@ase.ui.ac.ir 100319475328460014239 100319475328460014239 No Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran. گروه حسابداری،دانشکده علوم اداری وافتصاد، دانشگاه اصفهان٬ اصفهان، ایران.