mohammad masoudi moghadam

The aim of this study is to investigate the impact of auditors' professional ethics on interaction strategies with clients, specifically during initial discussions and final negotiations. This research is applied in nature and descriptive-survey in terms of data collection methods. The statistical population consists of all active certified public accountants working in auditing firms that are members of the Iranian Association of Certified Public Accountants, totaling 1,879 individuals. The sample size was determined to be 319 individuals using Cochran's formula, and the samples were selected through random sampling for the study. To measure auditors' professional ethics, the Zarefar questionnaire (2016) was utilized, while the interaction strategy with clients was measured using the Kulset and Stuart questionnaire (2018). In assessing the validity and reliability of the research instruments, the overall structure of the questionnaires underwent content validity evaluation. Additionally, reliability was measured using Cronbach's alpha and composite reliability, which demonstrated acceptable reliability. The relationships between variables were examined using structural equation modeling methods, employing SPSS 22 and Smart PLS 4 software. The results of the hypothesis tests indicate that auditors' professional ethics significantly impact interaction strategies with clients during initial discussions and final negotiations. Ultimately, the results and recommendations emphasize that professional ethics can serve as a key factor in guiding auditors' interactions with clients in both initial discussions and final negotiations. By implementing these suggestions, it is possible to foster not only better trust and collaboration between the parties but also enhance the quality of auditing and financial reporting. This research in analyzing the effectiveness of auditors' professional ethics on interaction strategies with the client, including initial discussions and final negotiations in Iran's audit environment, provides new perspectives for researchers and can be the basis for future research in this field.

The aim is to investigate the role of auditors' professional ethics in the impact of auditors' social capital on the strategy of interaction with client. The current research is an applied and descriptive-correlational research in nature. The statistical population is 1879 working and active members of the Certified Public Accountants Society of Iran, and the sample size was determined using Cochran's formula of 319 people and studied using available random sampling method. Zarfar questionnaire (2016) was used to measure auditors' professional ethics and Maanipour questionnaire (2011) was used to measure auditors' social capital. And to measure the strategy of interaction with the client, Kolsert and Stewart (2018) questionnaire was used. In examining the validity and reliability of the research tool, the general structure of the research questionnaires was subject to content construct validity. Also, Cronbach's alpha and composite reliability were used to measure reliability, which has acceptable reliability. SPSS22 and Smart PLS4 software have been used to investigate the relationships between variables using the structural equation modeling method. The results of the hypothesis test indicate that the auditors' social capital has an effect on the auditors' professional ethics and the strategy of interaction with the client. And the professional ethics of auditors has an impact on the strategy of interaction with the client. Finally, auditors' professional ethics play a mediating role in the impact of auditors' social capital on the strategy of interaction with client.