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Ethical Foundations: Exploring the Impact of Islamic Ethics on Auditing Quality | ||
| Religion, Management, & Governance | ||
| مقاله 3، دوره 1، شماره 2، اردیبهشت 2023، صفحه 20-47 اصل مقاله (539.41 K) | ||
| نوع مقاله: Article | ||
| شناسه دیجیتال (DOI): 10.30497/rmg.2023.77313 | ||
| نویسنده | ||
| Mohsen Rafie | ||
| Rafie has a master's degree in public administration from the Islamic Azad University of Tehran. He was one of the students of professor Alwani, everlasting face of Iran's management, and he completed his master's thesis under his guidance. Rafie is the chief auditor of the National Court of Accounts and has been working in the field of performance evaluation and measurement in this court for nearly twenty years. | ||
| چکیده | ||
| The landscape of auditing is evolving rapidly, driven by technological advancements, regulatory changes, and shifting stakeholder expectations. In this context, the role of ethical principles in ensuring audit quality has garnered increasing attention from scholars, practitioners, and regulators alike. This article explores the influence of Islamic ethics on audit quality, drawing upon a multidisciplinary framework that integrates insights from auditing, ethics, and religious studies. By examining the intersection of Islamic principles and auditing practices, this study sheds light on how adherence to Islamic ethical values, such as honesty, integrity, transparency, and accountability, contributes to the effectiveness and credibility of audit engagements. The study underscores the universal relevance of ethical considerations in auditing, irrespective of cultural or religious backgrounds, while also highlighting the unique ethical framework provided by Islamic principles. Through a comprehensive review of existing literature and empirical research, the article identifies key areas of convergence and divergence with respect to the role of Islamic ethics in auditing quality. It emphasizes the importance of ethical behavior and stakeholder trust in the audit profession, while also exploring the integration of technology and the implications of cultural and religious influences on audit practices. The findings of this study have significant implications for auditors, standard setters, regulators, and scholars, providing insights into how Islamic ethics shape audit quality in distinctive ways. By recognizing the interplay between cultural, religious, and technological factors, stakeholders can enhance their understanding of ethical considerations in auditing practices and contribute to the ongoing evolution of audit quality in accordance with Islamic ethical principles. Overall, this article contributes to the broader discourse on the role of ethics in auditing and highlights the importance of considering cultural and religious influences in shaping audit practices and outcomes. It provides a foundation for future research exploring the impact of Islamic ethics on emerging trends in auditing and offers practical insights for auditors and stakeholders seeking to uphold the highest standards of ethical conduct in their professional endeavors. | ||
| کلیدواژه‌ها | ||
| Islamic ethics؛ auditing quality؛ ethical principles؛ stakeholder trust؛ cultural influences؛ integrity | ||
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آمار تعداد مشاهده مقاله: 127 تعداد دریافت فایل اصل مقاله: 237 |
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