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Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 5 Issue 11 pp. 1023-1028 , 2015

The effects of professional ethics and commitment on audit quality Pages 1023-1028 Right click to download the paper Download PDF

Authors: Aliasghar Nasrabadi, Aliakbar Arbabian

DOI: 10.5267/j.msl.2015.8.009

Keywords: Audit quality, Commitment, Professional ethics, Tehran Stock Exchange

Abstract: This paper presents a study on the effects of professional ethics and commitments on audit quality. The population of this survey includes all audit managers who were active in auditing official statements of different firms listed in Tehran Stock Exchange in 2014. The study designs a questionnaire in Likert scale and distributes it among 152 randomly selected managers. In our survey, professional ethics consists of four items including confidentiality and impartiality, professional competence, accountability and individual values while organizational commitment consists of three items including emotional commitment, continues commitment and fundamental commitment. Using Pearson correlation as well as regression models, the study has determined a positive and meaningful relationship between professional ethics as well as commitment and audit quality.

How to cite this paper
Nasrabadi, A & Arbabian, A. (2015). The effects of professional ethics and commitment on audit quality.Management Science Letters , 5(11), 1023-1028.

Refrences
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Journal: Management Science Letters | Year: 2015 | Volume: 5 | Issue: 11 | Views: 5728 | Reviews: 0

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