Realism, Fairness and Impartiality in Auditing مقاله

خلاصه ماشینی:

To clearly understand how an accountant is able to prepare objective evidence and documents for decision-making or judgment, which relates to awareness, logic, and the ability to resolve ethical conflicts in the professional domain, moral reasoning theory is used. The psychology of moral reasoning provides theories that describe the decision-making process through knowledge and awareness, logic, and the ability of individuals to resolve ethical conflicts in the field of judgment. Based on the above models, Lamp and Finn presented a five-stage model for the decision-making of accountants and auditors: 1-Correct understanding of the subject: After an ethical issue is identified, the auditor collects information related to the subject in accordance with their level of moral development and individual characteristics, and interprets the ethical issue along with the relevant variables. Results of a research: Considering the points raised and to find the answer to the question: "To what extent do accountants adhere to ethical principles such as realism, fairness, and impartiality when providing accounting information that serves as a basis for financial decision-making?", we set out to conduct research in this area. The fundamental goal of the research and the examination of accountants' attitudes regarding the extent of adherence to realism, fairness, and impartiality in the process of accountants' measurements in the field of accounting estimates, and its practical goal is also, as far as possible, to evaluate the reliability of financial reports to ensure the confidence and trust of current and potential investors, creditors, and other users of financial information and reports.