نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
2 استاد گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران
3 دانشیار گروه حسابداری ،واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران.
4 دانشیار گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Protection of the public interest by the auditing profession has been questioned because the audit industry seems to be becoming increasingly commercial. The evidence in Iran's audit market shows that new customer attraction is very important for audit firms. Therefore, the purpose of this research is to firstly examine the auditors' point of view about the commercialization of the audit profession and secondly to examine the relationship between the auditor's utilitarianism and his motivational value and the impact of these two on audit commercialization. The methodology of the current research is descriptive and its instrument is questionnaire. Hypothesis testing has also been done through the method of structural equations. The results of this study show that auditors' tendency to commercialize the auditing profession is influenced by their self-interest. Also, auditor’s motivational values have a positive and significant effect on the auditor's self-interest, but it does not have a significant effect on the commercialization of the auditing profession.
کلیدواژه‌ها [English]
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