Ethical values in auditing from Islamic perspective

Hossein Sayyadi Tooranloo and Pedram Azizi

International Journal of Accounting, Auditing and Performance Evaluation, 2019, vol. 15, issue 3, 278-312

Abstract: This study aimed to derive the model of ethical values that concern auditing from the Islamic viewpoint using the interpretative structural modelling (ISM) approach. After reviewing the related literature and semi-structured interviews with auditing experts, 15 auditing-related ethical values from the Islamic perspective were identified. The ISM method was then used to determine the levels and priorities of identified values and their relationships with each other. Finally, a MICMAC diagram analysis was performed to determine the driving power and dependence power of the values. In the MICMAC analysis, the ethical value independence was found to have a strong driving power (15) and a weak dependence power (6), and thus recognised as the cornerstone of the audit profession. The value objectivity in investigation and avoiding preconception was found to have a weak driving power (6) and a strong dependence power (15), reflecting a strong dependence on its lower levels.

Keywords: ethical values; audit; Islam; interpretative structural modelling; ISM. (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:15:y:2019:i:3:p:278-312

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