تأثير احترافية محترفي التدقيق على الحكم الأخلاقي : دراسة مقارنة بين المحترفين و طلبة الدراسات العليا

الملخص EN

This study analyzes whether the professional values of graduate students differ from those of experienced auditors and between auditors of different professional stages.

it also studies the impact of commitment to the public interest and commitment to independence on the moral judgment of auditors, as the research methodology included a questionnaire distributed to auditors as well as among students registered in a postgraduate degree in the specialty of auditing and auditing for several universities, 122 answers were obtained from auditors and 55 answers from students in a postgraduate auditing course.

in order to test the hypothesis, ANOVA and multiple regression analyzes were performed.

this paper concluded that students' commitment to the public interest and commitment to independence were significantly higher than that of auditors, and that these professional values declined as auditors gained experience.

however, the results also show that the reviewers have a higher moral judgment than the students.

it should also be noted that the results reveal that the professional values under study, the public interest and autonomy significantly influence moral judgment.