从伊斯兰教的角度看审计中的伦理价值

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-09-11 DOI:10.1504/ijaape.2019.10023896

Hossein Sayyadi Tooranloo, P. Azizi

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引用次数: 3

摘要

本研究旨在利用解释结构建模(ISM)方法，从伊斯兰观点推导出与审计有关的伦理价值模型。在回顾了相关文献和与审计专家的半结构化访谈之后，从伊斯兰的角度确定了15个与审计相关的伦理价值观。然后使用ISM方法确定已识别值的级别和优先级以及它们之间的关系。最后进行MICMAC图分析，确定各值的驱动功率和依赖功率。在MICMAC分析中，发现道德价值独立性具有较强的驱动力(15)和较弱的依赖性(6)，因此被认为是审计职业的基石。调查和避免先入之见的价值客观性具有较弱的驱动力(6)和较强的依赖性(15)，反映了对其较低层次的强依赖性。

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Ethical values in auditing from Islamic perspective

This study aimed to derive the model of ethical values that concern auditing from the Islamic viewpoint using the interpretative structural modelling (ISM) approach. After reviewing the related literature and semi-structured interviews with auditing experts, 15 auditing-related ethical values from the Islamic perspective were identified. The ISM method was then used to determine the levels and priorities of identified values and their relationships with each other. Finally, a MICMAC diagram analysis was performed to determine the driving power and dependence power of the values. In the MICMAC analysis, the ethical value independence was found to have a strong driving power (15) and a weak dependence power (6), and thus recognised as the cornerstone of the audit profession. The value objectivity in investigation and avoiding preconception was found to have a weak driving power (6) and a strong dependence power (15), reflecting a strong dependence on its lower levels.

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.