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Paper Information

Journal:   ETHICS   summer 2017 , Volume 7 , Number 26 (48) ; Page(s) 179 To 208.

Recognition and classification of moral values in Auditing from Islamic perspective by TOPSIS Fuzzy

Author(s):  Sayyadi Tooranloo Hossein, Azizi Pedram
Morality is one of the main factors that preserves the nature and due respect of auditing. Today, the expectations of the community from accounting and auditing has been overwhelmingly heightened. The increase of such expectations, requires the formal accountants to serve people within moral frame of auditing. This research, therefore, determines and prioritizes fifteen moral values in auditing from Islamic viewpoint by means of reviewing the existing literature and interviewing seven professional auditors through TOPSIS method. The results derived from professional auditors expresses that autonomy is the most important value in auditing. Reviewing the existing literature tells us that ignoring autonomy would disqualify other values as well. After autonomy, neutrality, honesty, objectivism and truth-seeking are crucially important too. Yet showing respect for individuals, philanthropy and trust in auditing are not posited in the list. Ultimately, the research resulted in success of the profession by virtue of following Islamic morals in auditing.
Keyword(s): Moral values,Auditing,Islam,Fuzzy logic,TOSIS
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