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Article
Publication date: 3 August 2018

Hossein Sayyadi Tooranloo and Pedram Azizi

The validity and legitimacy of auditing profession depends on trust as one of the most important assets of auditing profession that trust itself is directly derived from capacity…

350

Abstract

Purpose

The validity and legitimacy of auditing profession depends on trust as one of the most important assets of auditing profession that trust itself is directly derived from capacity of this profession in responding to responsibilities. The present research has tried to identify 15 ethical values in auditing and analyzing causal relationships of ethical values in auditing from Islam’s perspective using fuzzy decision-making trial and evaluation laboratory (DEMATEL) approach. The purpose of this paper is analyzing causal relationships of ethical values in auditing from Islam’s perspective because ethical values improve auditing and keep the auditor’s independence.

Design/methodology/approach

Reviewing the literature and conducting a survey among 14 certified auditing experts, 15 ethical values in auditing were identified according to Islamic law using fuzzy DEMATEL techniques. Adopting this approach, the study was then to determine causal relationships and to identify influential values.

Findings

Based on the findings, the metrics “independence” with (D−R) = +1.045 was identified to be the cornerstone of the auditing profession. Independence is an essential component for users’ trust in the financial statements. If it is ignored, many other values will further make no sense. Truth-seeking as a value with (D + R) = +3.289 has the greatest interaction with other values, and this reveals that truth-seeking is one of the most significant auditing missions. Additionally, the value “trust” with (D−R) = −1.605 is mostly affected by other variables, suggesting that other values strongly influence this value, and it will be distorted if other values are ignored.

Research limitations/implications

Auditing ethics is one of the most important and striking factors that maintains the credibility and dignity of the auditing profession. Today, the society’s expectations from auditing and accounting professions have increased. Increasing these expectations requires official accountants to provide their professional services in the form of ethical auditing. As this model has been designed using the ideas of the Muslim professional experts, the results may be different from those of non-Muslim professional experts.

Originality/value

Considering that identified values are of great importance in Islam religion, it seems that using Islamic culture and pragmatic tone by professionals, scholars and legislative bodies is necessary to create changes required in the current business culture and as the result to create fundamental changes in professional behaviors of auditing area. This study is the first to provide evidence on the improvement of auditing based on a review of auditing studies in Islam.

Details

International Journal of Ethics and Systems, vol. 34 no. 3
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 27 November 2019

Hossein Sayyadi Tooranloo, Pedram Azizi and Ali Sayyahpoor

Changes in economic markets have made it necessary to understand the psychology of individual investors. Conducting effective studies on the decision of investors to buy stock in…

812

Abstract

Purpose

Changes in economic markets have made it necessary to understand the psychology of individual investors. Conducting effective studies on the decision of investors to buy stock in the stock market can be useful. Therefore, it is necessary to identify and prioritize the factors affecting the decision-making of investors to purchase shares of the stock exchange. The purpose of this study was to analyze causal relationships and to weight effective factors on individual investment to purchase shares of Tehran Stock Exchange.

Design/methodology/approach

The present study is applied research in the term of its purposes and a descriptive-survey one in the term of data gathering methods. The data required in this study was collected through library and field studies. The study population included 35 investment experts. In present study, multi-criteria decision-making techniques in type-2 fuzzy environments have been used to analyze the causal relationships and weighing the factors affecting individual investment in purchasing stock in the stock market.

Findings

In the study, 4 indicators and 20 sub-indicators influencing individual investors’ decision to purchase shares of Tehran Stock Exchange were selected based on the literature review in the field of investment in the stock exchange, as well as interviews with experts. Analyzing the opinions of experts showed that they have much paid attention to financial index compare to the economic, political and psychological indicators of the market in determining the priority of indicators. In analyzing sub-indicators, it was identified that Iranian investors pay special attention to economic and political developments, political news and international economic developments.

Research limitations/implications

The present study has been carried out in Iran, and therefore, is geographically limited to Iran. In thematic terms, it is limited to effective factors of individual investments in Tehran Stock Exchange. The statistical population of present study was limited to investing experts in Tehran Stock Exchange. The difference in financial, economic, social and political conditions of individuals was another limitation of present study. The main consequences of research were the explanation of causes of investors’ higher attention to financial factors than economic, political and mental factors of market in buying stocks.

Originality/value

Given the uncertainty in the market status, using multi-criteria decision-making techniques in financial analysis can help decision-makers to make better decisions. In addition, it would be possible to take into account many variables that do not have a mathematical aspect but are important in decision-making and lead to increased decision-making satisfaction. The research initially analyzed causal relationships of determinants of individual investment on stock exchange for buying stocks through a type-2 fuzzy approach.

Details

International Journal of Ethics and Systems, vol. 36 no. 1
Type: Research Article
ISSN: 2514-9369

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Article
Publication date: 10 October 2024

Pedram Pam, Maryam Behrooz, Mehrdad Jamali, Hosna Ghorbani, Amirataollah Hiradfar, Azim Rezamand and Zohreh Ghoreishi

The purpose of this study is to investigate the relationship between dietary total antioxidant capacity (DTAC) and the dietary inflammatory index (DII) with inflammatory status in…

24

Abstract

Purpose

The purpose of this study is to investigate the relationship between dietary total antioxidant capacity (DTAC) and the dietary inflammatory index (DII) with inflammatory status in children recently diagnosed with Acute Lymphoblastic Leukemia (ALL). As the relationship between diet quality scores and inflammation remains uncertain in this population, the authors carried out a hospital-based cross-sectional study.

Design/methodology/approach

The study used a cross-sectional design involving 54 children recently diagnosed with ALL. Dietary data was collected using a 147-item semi-quantitative food frequency questionnaire developed for the Tehran Lipid and Glucose Study. Inflammatory status was evaluated using various indicators like C-reactive protein (CRP), neutrophil-to-lymphocyte ratio, platelet-to-lymphocyte ratio (PLR), monocyte-to-lymphocyte ratio (MLR), Glasgow prognostic score (GPS) and Complete blood count-based inflammatory score.

Findings

The authors found no significant relationship between DII with inflammatory indices and length of hospitalization in patients. However, a significant inverse relationship was observed between the antioxidant indices ferric-reducing ability of plasma, total reactive antioxidant potential and Trolox equivalent antioxidant capacity with the inflammatory index MLR, respectively (ß: −0.19, p = 0.001), (ß: −0.42, p = 0.02), (ß: −0.53, p = 0.005). Also, a significant inverse relationship between FRAP and CRP was observed in the crude model (ß: −0.13, p = 0.05). FRAP was also inversely correlated with GPS and PLR, respectively (ß: −0.08, p = 0.02), (ß: −0.26, p = 0.03). No additional significant links were discovered between food scores and the outcomes studied.

Originality/value

This study found no link between DII with inflammatory markers or hospitalization duration in children with ALL. However, the authors did observe a noteworthy inverse relationship between DTAC and certain inflammatory markers like MLR. To achieve more dependable findings, further research in this area is necessary.

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