Factors Determining Ethical Behavior and Analysis of Ethical Values of Professional Accounting

In the current climate of the world economy, auditing has become a key and effective tool whose role is undeniable. But over the last two decades, we have seen a decline in the position of accounting internationally. The aim of this study was to provide a model of the determinants of ethical behavior, analysis of ethical values of professional accounting and unethical reporting methods in accounting. This research is correlational in nature and content. In this research, information about 384 accountants of state-owned companies constitute the sample of research statistics through the questionnaires mentioned in the previous chapter, based on which the relationship between variables is tested to test research hypotheses. The collected data were analyzed using SPSS and AMOS software.The collected data were analyzed using SPSS and AMOS software. The results of this study showed that the determinants of ethical behavior have a significant effect on the ethical behavior of accountants