اخلاق حسابرسی از مهم‌ترین عواملی است که موجب حفظ کیان و کرامت حرفۀ حسابرسی میشود. امروزه انتظارات جامعه از حرفۀ حسابداری و حسابرسی افزایش یافته است. افزایش این انتظارات، حسابداران رسمی را ملزم می کند خدمات حرفه‌ای خود را در قالب حسابرسی اخلاقی ارائه دهند. در این راستا، این پژوهش با مرور ادبیات و نظرخواهی از هفت حسابرس خبره و استفاده از رویکرد TOPSIS فازی، پانزده ارزش اخلاقی را در حسابرسی از دیدگاه اسلام شناسایی و رتبهبندی کرده است. نتایج نشان داد از دیدگاه خبرگان حسابرسی، استقلال مهم‌ترین ارزش در حرفۀ حسابرسی است. با مرور ادبیات معلوم شد در صورت نادیده گرفتن استقلال، دیگر ارزش‌‌‌‌‌ها هم بی‌‌‌‌‌معنا می‌شوند. همچنین، بعد از استقلال، بی‌‌‌‌‌طرفی، صداقت، عینیت‌‌‌‌‌گرایی و حقیقت‌‌‌‌‌طلبی نیز اهمیت دارند؛ درحالی‌که احترام به اشخاص، خیرخواهی و اعتماد در حسابرسی از اهمیت چندانی برخوردار نیستند. در نهایت، این نتیجه به دست آمد که رعایت ارزشهای اخلاقی اسلام در حسابرسی، موجب موفقیت در این حرفه میشود.
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صیادی تورانلو, حسین, & عزیزی, پدرام. (1396). شناسایی و رتبهبندی ارزشهای اخلاقی در حسابرسی از دیدگاه اسلام با رویکرد TOPSIS فازی. فصلنامه علمی - پژوهشی مطالعات اخلاق کاربردی, 13(48), 179-209. doi: 10.22081/jare.2017.47392.1072
MLA
حسین صیادی تورانلو; پدرام عزیزی. "شناسایی و رتبهبندی ارزشهای اخلاقی در حسابرسی از دیدگاه اسلام با رویکرد TOPSIS فازی", فصلنامه علمی - پژوهشی مطالعات اخلاق کاربردی, 13, 48, 1396, 179-209. doi: 10.22081/jare.2017.47392.1072
HARVARD
صیادی تورانلو, حسین, عزیزی, پدرام. (1396). 'شناسایی و رتبهبندی ارزشهای اخلاقی در حسابرسی از دیدگاه اسلام با رویکرد TOPSIS فازی', فصلنامه علمی - پژوهشی مطالعات اخلاق کاربردی, 13(48), pp. 179-209. doi: 10.22081/jare.2017.47392.1072
VANCOUVER
صیادی تورانلو, حسین, عزیزی, پدرام. شناسایی و رتبهبندی ارزشهای اخلاقی در حسابرسی از دیدگاه اسلام با رویکرد TOPSIS فازی. فصلنامه علمی - پژوهشی مطالعات اخلاق کاربردی, 1396; 13(48): 179-209. doi: 10.22081/jare.2017.47392.1072
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