The place of creative accounting among Iranian auditors With an emphasis on ethics and professional behavior

The main objective of this research is reflection on the role of audit ethics Principles in applying creative accounting practices in Iran. The statistical population consisted of 271 accredited auditors of the stock exchange of Iran Group A during the last four months of the year 96 and the first two months of the year 97. Finally, the data were analyzed by 160 questionnaires Within 6 months, they answered the questionnaire, collected. The results of the questionnaire distribution were quantitatively analyzed in SPSS environment and analyzed to determine or reject the research hypotheses. The findings showed that competence, auditors' honesty and objectivity and auditor independence have a significant negative effect on creative accounting. While the results indicate the positive impact of conditional fees, Advertising and Commission right to creative accounting. The empirical evidence indicate that the auditor firm name does not have a significant impact on creative accounting. The results show that audit ethics Principles make impede for creative work of auditors until the not to evaluate financial statements in accordance with the wishes of the owner.