The Hegemony of the Culture of Professional Ethics in Audithing and Evaluating its Consequences

Abstract

Abstract: Cultural studies is one of the critical researches that focuses on the tradition of radicalism and structuralism. Cultural hegemony, as an emerging concept from the context of cultural studies, refers to the influence of values and symbols in culture, which provides the basis for the creation of a coherent dominant behavioral and moral Due to the fact that there was no clear and coherent basis for the hegemonic consequences of the culture of professional ethics in auditing, the components of the research were identified through a qualitative methodology of content analysis. To achieve the research goal, 13 accounting experts and 16 independent auditors with more than 3 years of experience were selected based on the gatekeepers selection technique and participated by filling out matrix questionnaires. The results indicate that there are two categories of individual consequences of the hegemony of the culture of professional ethics and the structural consequences, which were approved by the panel members based on 8 contents related to categories in terms of theoretical consensus. In addition, the findings based on matrix analysis show that controlling auditors' job conflicts is a positive stimulus to the hegemonic consequence of the culture of professional ethics in auditing by reducing the expectation gap based on the institutionalization of professional values; promoting professional ethics for compliance with stakeholder rights and the sustainability of auditors' internal locus of control receives positive impact. Issues such as reducing the expectation gap based on the institutionalization of professional values, promoting professional ethics to respect the rights of stakeholders and the stability of auditors' internal control, although important as consequences of the hegemonic culture of professional ethics in auditing.