International Journal of Nonlinear Analysis and Applications

The model of factors affecting the auditor's professional ethics with emphasis on the role of reducing tax evasion

Articles in Press

Document Type : Research Paper

Authors

1 Department of Accounting, Faculty of Humanities, Zahedan Branch, Islamic Azad University, Zahedan, Iran

2 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran

Abstract

This study presented the model of factors affecting the auditor's professional ethics, emphasizing the role of reducing tax evasion. This applied, descriptive-analytical study was conducted using the exploratory mixed method on audit tax experts, including professors and teachers of accounting and finance in universities and educational institutions, senior students of accounting and finance, tax managers in departments and institutions, and managers, taxpayers, and tax employees in the country. The data were analyzed via the Delphi method. This research sought to determine the model of auditors' professional ethics factors that affect the reduction of tax evasion. The model was presented in four areas: professional ethics causal factors, professional ethics field factors, professional ethics structural factors, and professional ethics strategies and strategies and their subsections.

Keywords

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International Journal of Nonlinear Analysis and Applications

Articles in Press, Corrected Proof
Available Online from 19 April 2026
  • Receive Date: 30 May 2024
  • Accept Date: 05 August 2024