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Title

ROLE OF ETHICAL CULTURE IN AUDITORS FUNCTIONS

Pages

 Start Page 125 | End Page 130

Keywords

AUDIT QUALITY (AQ)Q1
TIME BUDGET PRESSURE (TBP)Q1
UNDER REPORTING OF TIME (URT)Q1

Abstract

 Background: ETHICAL CULTURE and organizational structure are necessary items in any professional environment, therefore, in this research we sought to evaluate the effect of ETHICAL CULTURE in the organization.Method: This study is a descriptive-correlation research. Population of study includes all formal auditors in private and governmental institutes. Among all Auditors, 150 people were selected from the auditors of Audit Organization and private firms to respond the questionnaires. Data analyzed by Pearson correlation test and structural equations.Results: The findings indicate that there is a positive and significant relation between ETHICAL CULTURE and audit report quality; and there is a significant relationship between ETHICAL CULTURE and underreporting of time.Conclusion: Existence of an ETHICAL CULTURE and framework decrease the effects of under reporting of time and will increase audit quality.

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