Accounting and Auditing Research

Accounting and Auditing Research

The Impact of Corporate Social Responsibility and Auditor Professional Ethics on the Quality of Auditing Based on Bohavia, Gagas and Zaki Model

Document Type : Original Article

Authors
Behnam Sam Deliri 1
Kaveh Azinfar 2
Seyed Ali Nabavi Chashmi 3
1 PhD Student of Accounting, Islamic Azad University, Babol, Iran
2 Assistant Professor, Department of Accounting, Faculty of Management and Accounting, Islamic Azad University, Babol, Iran
3 Associate Professor of Accounting, Babol Branch, Islamic Azad University, Babol, Iran
10.22034/iaar.2021.145054
Abstract
The purpose of the present study is to investigate the impact of corporate social responsibility and professional ethics of auditors based on Bohavia, Gagas and Zaki model on audit quality in listed companies in Tehran Stock Exchange. The research method was descriptive-survey and field data were collected using validated questionnaire by Bohavia et al. (2015) and Salehi (1395) and Archie Carroll (1979). The statistical population consisted of auditors working in audit firms and simple random sampling method with 242 persons. Then, regression model and structural equation model were used to test the research hypotheses. The findings of the study indicate that the dimensions of corporate social responsibility and the professional ethics of the auditor affect the quality of audit. Therefore, it can be concluded that the quality of auditing in a company can be explained by changes in corporate social responsibility and professional ethics of the auditor.
Keywords
Social Responsibility
Auditor Professional Ethics
Audit Quality
Accounting and Auditing Research
Volume 13, Issue 52
Winter 2022
Pages 131-146