Effective Factors on Performing Professional Ethics by Accounts

Performing professional ethics in accounts society protect the welfare of all stakeholders and exceed individual and organizational foundation and existence of organizations that can hurt. The aim of this study was to evaluate compliance with professional ethics by members of CPAs components with an emphasis on personal and social characteristics of the firms listed in the Tehran Stock Exchange
This is a descriptive-post event research. Population of study includes all members of formal accounts in Iran (N=1240). Among all, 261 accounts were selected randomly. Data were gathered by questionnaire and they were analyzed by ANOVA.
The social structure of education does not affect on the impartial evaluation, but individual structures such as age and gender of accounts have not significant effect on being impartial, professional conduct, competence, professional care, cohesion and unity and privacy.
The role, duties and responsibilities towards the society of professional accountants, investors and other interested parties require the beneficiary and the general principles of morality in all aspects of their professional code to gain the reception, social prestige and respect that are necessary to work in any profession.