Impact of trained human resources, adoption of technology and international standards on the improvement of accounting and auditing activities in the agricultural …

N Van Hoa, NTH Duyen, VN Huyen, HV Quang… - AgBioForum, 2022 - agbioforum.org
Recently, the adoption of accounting and auditing standards in the agricultural sector has
been a global phenomenon that has gained increasing trend due to the significant role of …

[PDF][PDF] A model to improve ethical decision-making in accounting profession using the grounded theory

A Noshfar, A Mohseni… - Empirical Research in …, 2023 - journal.alzahra.ac.ir
Ethical decision-making refers to a concept whose effects on organizational desirability and
relevant objectives are clear, as having an approach or model in this connection will reveal …

Psychological Well-being and Ethical Decision-making of Accountants with the Mediating Role of Individual Risk-taking Propensity: A Case Study of Accountants of …

MM Dehghani Ashkezari - journal of Value & Behavioral …, 2023 - aapc.khu.ac.ir
Accountants' ethical decision-making as an effective factor in providing honest financial
reports can be influenced by factors such as personal characteristics and mental health …

The effect of dimensions of ethical decision making models on the professional judgment of auditors

N Hejazi Farahmand, A Jahanshad - Journal of Management Accounting …, 2025 - jmaak.ir
The purpose of the research is to investigate the impact of the dimensions of ethical decision
making models on the professional judgment of auditors. This research is applied in terms of …

The Building Blocks of Accounting: Ethics, Principles, and Assumptions

F Harianja, SFT Hutabarat, I Muda - Journal of Positive School …, 2022 - journalppw.com
The accounting system is one of the information systems among various types of information
systems used by management in managing the financial statements of a company. Each …

[PDF][PDF] The role of mindfulness in ethical decision-making at a South African bank

T Rasefate - 2022 - ujcontent.uj.ac.za
The lack of awareness of the present moment in the complex and dynamic business
environment has resulted in an abundance of unethical decision-making processes. This …

Ethical decision making model of certified public accountants based on anticipated regret

M Moradzadeh Zargar, P Saeedi… - … Journal of Nonlinear …, 2023 - ijnaa.semnan.ac.ir
Ethics is vital for the acceptance of any profession in society. Various factors affect certified
public accountants' decisions. Most people feel regret when they realize a different decision …

[PDF][PDF] Investigating the impact of formal ethical infrastructure in the organization on the ethical decision-making of accountants by expressing the mediating role of risk …

H Kamrani, H Etemadi, J Rezazadeh - aapc.khu.ac.ir
Ethical decisions of accountants can have wide favorable or unfavorable effects on the
organization. Understanding this importance, the aim of the present study is to investigate …

[PDF][PDF] The Influence of Traditional Cultural Factors on the Professional Ethics in Accounting and Auditing in Vietnam.

Dinh The Hung, DT Tien - ICRMAT, 2022 - annals-csis.org
In society, we need to work ethically, conscientiously and the code of conduct of the
profession. Professional ethics are standards and principles governing the behavior of …

[引用][C] نقش تعدیل‌کنندگی جهت‌گیری فاصله قدرت، توانمندی ایگو و منبع کنترل بر رابطه بین فشار اخلاقی و اعتقادات اخلاقی در حرفه حسابداری

یزدی, بنی مهد, نیکومرام, هاشم - مجله دانش حسابداری, 2023‎ - دانشگاه شهید باهنر کرمان