Ph.D, Lecturer of Accounting in Imam Ali Officers& University
Abstract
Objective:Professional ethics plays a fundamental role in improving the quality of accounting services and enhancing trust in financial reporting. However, evidence indicates that Iranian accountants’ adherence to professional ethical principles faces several challenges. The objective of this study is to assess the level of acceptance of professional ethics among professional accountants and to identify the factors influencing compliance or non-compliance with these principles. Methodology:This study is applied in terms of purpose and descriptive–survey in terms of method. Data were collected through a questionnaire based on a five-point Likert scale using convenience sampling among auditors who are members of the Iranian Association of Certified Public Accountants and accountants employed in companies listed on the Tehran Stock Exchange and the Iran Fara Bourse. In total, 152 valid questionnaires were analyzed using descriptive statistics and the chi-square test. Findings:The results show that approximately 42% of respondents believe that professional ethics is observed, while about 49% hold a negative view. The chi-square test indicates that the level of acceptance of professional ethics is not statistically significant and does not reach a desirable level. Moreover, “personal interest,” “weak social values,” and “pressure from employers or clients” had the greatest impact on reducing ethical compliance. Originality:The findings highlight the need to strengthen professional bodies, revise ethical regulations, provide continuous ethics education, and reduce conflicts of interest in order to improve professional ethics within the Iranian accounting community.