Examining the Impact of Auditors' Professional Ethics on Interaction Strategies with Clients (Initial Discussions and Final Negotiations)

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.