این سایت در حال حاضر پشتیبانی نمی شود و امکان دارد داده های نشریات بروز نباشند
International Journal of Nonlinear Analysis and Applications، جلد ۱۲، شماره Special Issue، صفحات ۲۴۴۹-۲۴۶۰
عنوان فارسی
چکیده فارسی مقاله
کلیدواژه‌های فارسی مقاله
عنوان انگلیسی The effect of cultural, social and ethical capital on audit quality
چکیده انگلیسی مقاله Given that auditors, as economic entities, do not do anything that would impair their long-term economic well-being, there is moral capital alongside the economic outlook. In addition, given that company auditors are professionals who have a social duty to support their owners and other stakeholders, social capital causes them to not only strive economically for their own benefit but also their commitment. To act independently of any interests of departments and individuals. Cultural capital, on the other hand, plays a unique role in the professional integrity of the accountant while performing audit and judgment work. Therefore, the purpose of this study was to design a model of the impact of cultural, social and moral capital on the auditors' quality. In this study, sampling is a census (census) and based on this, all statistical samples are 350 people. The results show that cultural capital (89%), social capital (85%) and moral capital (86%) have a significant effect on auditor quality.
کلیدواژه‌های انگلیسی مقاله Cultural capital, Social capital, Moral capital, Auditor quality
نویسندگان مقاله Hossein Shoja |
Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

Mohammadreza Mehrabanpour |
Department of Accounting and Financial Management, Faculty of Management and Accounting, University of Tehran, Farabi Campus, Iran

Hossein Jahangirnia |
Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

Reza Gholami Jamkarani |
Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_6297_b8cf17a8361502be849a2e2731283974.pdf
فایل مقاله فایلی برای مقاله ذخیره نشده است
کد مقاله (doi)
زبان مقاله منتشر شده en
موضوعات مقاله منتشر شده
نوع مقاله منتشر شده
برگشت به: صفحه اول پایگاه   |   نسخه مرتبط   |   نشریه مرتبط   |   فهرست نشریات