The Impact of Accountants Professional Ethics on Financial Statements Reliability

Ethics and professional behavior is very important for the accounting profession. Today’s, professional behavior has relevance in all activities that deal with the public interest and Ensure to financial statements users and the reliability strongly depend on believes that Accountants and auditors committed to Code of Professional Conduct. Therefore, the purpose of this study is impact of professional ethics of accountants on financial statements reliability. Statistical population is included financial managers, audit managers, audit supervisors, accounting book authors, faculty members, doctoral students and researchers of Auditing Organization that are familiar enough with the research subject. Methods of data collection were questionnaire. According to the theoretical foundations, five dimensions were identified for professional ethics (honesty, qualification, secrecy, independence and conflict of interest) and three dimensions for reliability (present fairly, verifiability and neutrality). To analyze is used these Test Kolmogorov – Smirnov for variables normal distribution testing, Correlation and regression tests for hypotheses testing and Friedman testing for test of equal rank (priority) Dimensions variable. There is a significant relationship between accountant's professional ethics and financial statement reliability and Correlation coefficient between two variables is positive and high. R2 shows that about 35% variability financial statement reliability variable is the expression by the accountant's professional ethics variable. The results show that accountant’s professional ethics in all aspects has a great relationship with financial statements reliability. However, it seems this matter has not been attention theoretically Iran.