فصلنامه اخلاق در علوم و فناوری
سال شانزدهم شماره 1 (پیاپی 56، بهار 1400)

Given the appropriateness of cyberspace and its interconnectedness, each country is expected to minimize the possibility of harmful actions by securing and continuously monitoring the Internet and the virtual world. Of course, part of this goal will be achieved through the adoption of appropriate national laws and, in part, through proper education of citizens and the development of codes of ethics for better and more appropriate use of cyberspace. Today, most social and welfare services are provided by the government in most countries electronically, online, and in cyberspace, so the government has to provide cyber ethics in the context of the law because of the need for ethics in cyberspace and the communications process are more important than others in terms of their high capacity. Therefore, the present study examines the civic responsibility of the government in cyberspace by looking at the teachings of cyber ethics.

Cyberspace is the interface between the people and the government, and if the government is harming users in this regard, it is responsible for compensation, hence the civil liability of the government for damages in the cyber space in two ways can be checked. A) The government itself is regarded as the main loser. B) The government shall be held liable for damages caused by other peoplechr('39')s neglect of cyber ethics.

Following the spread of dissatisfaction with modern architecture, the machine attitude towards man, and the disregard for human values ​​and human existential dignity, the global movement in support of independence and participation was formed in response to demographic and social realities. Recognized in 1988 as universal design, the movement allowed more people of all levels of ability to live freely and independently. This article seeks to investigate the ethical dimensions of universal design and strengthen them in public spaces to improve the level of social interaction, to provide conditions for the fair use of environmental facilities by humans. In this regard, with the pathology of the causes of poor social interactions in public spaces of Tehran and the inefficiency of existing laws in this field, ethical design strategies based on universal design criteria have been developed.

Findings show that the obstacles facing the target groups in their direct and free presence in the environment, arise from the lack of professional ethics in the three stages of design, reconstruction and operation period and reduce social interactions and unwillingness of people with disabilities to participate actively in society. On the one hand, it is rooted in the cultural issues of the society and the lack of ethics in designing public environments, and on the other hand, it is related to the lack of an ethically integrated approach in decision-making of city officials.

The science of ethics is one of the most complete basic sciences that human beings urgently need, because the subject of knowledge of ethics is the human soul and its inner construction. The moral thinking of the thinkers of the Frankfurt School, as one of the ideas of the twentieth century, is based on the ethics of virtue; because the moral act is known as the act which is the result of the virtues and the true nature of the actor of the act. In this research, the researcher intends to study the concept of ethics and strategies to achieve it in the minds of Frankfurt school thinkers by using descriptive-analytical method and documentary study.

The findings show that the thinkers of this school consider morality to mean freedom, and in their view, a man adorned with moral ornaments is a human being who is a slave to internal or external powers, such as the expectations of others, industrial machines, lust, power, There should be no status, technology, etc., and each of the thinkers defines the way of realizing morality in a specific tool. Adorno sees human morality in beauty and art. Marcuse seeks the realization of morality through the rational reconstruction of society. Eric Fromm believes in the formulation of moral principles by oneself, and Habermas sees dialogue as the path to freedom and morality.

Rural geomorphoturism is a type of consciously and sensibly rural tourism in environment with the aim of watching and recognizing the geological phenomena and their processes and learning how to shape and evolve them in and around the countryside, Which if ignored by ethical standards by tourists, can lead to problems and vulnerabilities in villages. Therefore, the current research has been carried out to determine the geomorphosites of Semnan province based on the ethical codes of tourism and Ranking of studied villages based on vulnerability.

The present study is descriptive-analytical. The statistical population consisted non-native tourists in four of the rural geomorphosites of Semnan province (Rashem, Pade, Lasagerd, and Moaaleman) that among them, 170 were selected randomly as a sample. A questionnaire was used to collect data. Data analysis was done in two sections: descriptive statistics and COPRASchr('39') technique by using SPSS software.

The results of the study showed that the Moaaleman village had the least vulnerability in terms of sustainable development of rural geomorphotourism with an emphasis on ethical tourism codes and the Lasgerj village is the most vulnerable village. The components of mutual understanding and mutual respect between the tourist and the host, and respect for each otherchr('39')s values and traditions, and consideration of ethical components, have a higher weight than the other components.

Based on the findings of the research, in order to increase the desirability of the ethical actions of tourists in rural tourism areas as well as to increase the conscious environmental and ethical behaviors in relation to the natural environment and human environments of geomorphosites, a set of behaviors can be considered as a guide for engaging tourists with rural geomorphotourism sites originally established in the province of Semnan in a pilot, then for the whole country.

Multiple sclerosis is one of the most debilitating diseases of the central nervous system, which has chronic process. Clinical manifestations of this disease can also affect their daily activities and, as a result, reduce the quality of life in these people. Thus, considering the importance of quality of life in patients with multiple sclerosis, the present study examines the relationship between moral intelligence and self-compassion with quality of life in people with this disease.

The research method is descriptive-correlational study. The statistical population in this study is patients with multiple sclerosis in Shiraz, 150 of them were selected as sample size with available sampling method. To collect data in this study, the standard questionnaire of moral intelligence, self-compassion scale and quality of life assessment scale were used. Data were recorded using SPSS-21 software. Pearson correlation coefficient and regression test were used for analysis.

The findings of this study showed that moral intelligence and its components andself-compassion and its components have a positive and significant correlation with quality of life in these patients. These two variables are also able to predict the quality of life in these patients.

The results indicate that attention to the components of moral intelligence and self-compassion can play an important role in improving the quality of life in patients with multiple sclerosis. Therefore, the development of programs and therapeutic interventions in these two areas will be of great help to these patients.

The banking industry can create sustainable development and be a competitive advantage of the enterprise by promoting a sustainable environment and investment focused on social responsibility. Therefore, the present study was formed with the aim of identifying the components of innovative green banking based on bioethics.

The research method in the present study was qualitative. The present research community is composed of experts in the banking industry. In this study, purposive sampling method was used and 20 experts in the banking industry were selected as a sample. A questionnaire was used to collect the information needed to measure the variables of this study. Delphi technique and fuzzy spectrum were used to analyze the data obtained from the survey and questionnaire.

Based on the consensus of experts, 25 components were accepted as influential components on innovative green banking based on bioethics to gain sustainable competitive advantage in the banking industry, including quality, product innovation, demand conditions, environmental innovation and customer integration in The process of green innovation was identified as the most important influential components in innovative green banking models based on bioethics for achieving sustainable competitive advantage.

The results show that the most important influential components in innovative green banking are based on bioethics to gain a sustainable competitive advantage including quality, product innovation, demand conditions, environmental innovation and customer integration in the green innovation process.

due to the central role of textbooks in cultivating studentschr('39') personalities, their content needs to be evaluated. Therefore, the aim of the present study is to evaluate the content of social studies textbooks based on the character education approach.

the present research method is mixed, which was done by combining the methods of documentary studies, fuzzy delphi and content analysis. The research community included texts related to the research topic. In addition to, the social studies textbooks for high school, the statistical population consisted of professors working in the universities of Hamadan province in the fields of theology, educational sciences and psychology, 40 of whom were purposefully selected as statistical samples. All the content of the mentioned books was examined in an all-numerical way. The sampling method from the research community was available, which continued until theoretical saturation was reached. For data collection, from the repertoire, researcher-made questionnaire, and researcher-made content analysis checklist were used, and Shannon entropy method was used to analyze the data.

the findings indicate that experts have reached a consensus on the 9 components of the character education approach, and that attention to the components of the character education approach in the content of social studies textbooks does not have a normal distribution, but is unbalanced.

Review of social studies textbooks is essential based on the components of the character education approach, because some of the components of the mentioned approach that could have a major role in cultivating studentschr('39') character in order to acquire good moral habits, practice moral behavior and understand moral values and act based on it, have been neglected in the content of the mentioned books and others have received little attention.

With regard to research evidence, moral incivility has expanded in the educational environment one of these incivilities can be called academic incivility. The aim of present research was to investigation the mediating role of academic engagement in the relationship between academic motivation and academic incivility.

The present study is descriptive-correlational, that from the undergraduate community of Shiraz University, 421 students were selected using multi-stage random cluster sampling. The research instruments were Incivility Revision Survey in nursing education, Academic Motivation Scale and Academic Engagement Questionnaire. The data were analyzed by structural equation modeling using AMOS software.

The results showed that the model of this research has a suitable fitness. According to finding, the academic engagement had a mediating role in the relationship between academic motivation and academic incivility. In this sense, with increasing intrinsic motivation, academic engagement has increased and through this way, academic incivility has decreased. Also, extrinsic motivation and amotivation through decrease academic engagement result to increase academic incivility

This study, by presenting a model of academic incivility, showed the role of motivation and academic engagement in academic moral civility.

Professional ethics as a branch of ethical knowledge examines ethical assignments in a profession and its ethical issues and seeks to provide ways and guidelines that determine these assignments for individuals and professional groups. The overall purpose of this study was to determine the effectiveness of professional ethics training on job involvement and organizational commitment of elementary school teachers in Yazd.

The research method was semi-experimental with pretest-posttest design with experimental group and control group. The statistical population consisted of all elementary school teachers in district 2 of Yazd province with a population of about 1460. Thirty teachers were selected and randomly assigned to two groups of 15 experiment and control. The instrument of this study was Job Inventory and Organizational Commitment Questionnaire. Finally, the collected data were analyzed using covariance analysis.

The findings of the present study showed that professional ethics training affects job engagement and organizational commitment. The research findings also show that the two experimental and control groups have significant differences in terms of scores of all dimensions (emotional commitment, continuous commitment, normative commitment).

Overall, professional ethics training gained more from employing techniques such as introducing professional ethics and talking about ethical virtues of work discipline, work conscience, professional loyalty, and critique of work engagement and organizational commitment.

Defense organizations need to implement the services innovation practices in todaychr('39')s dynamic and changing environment. Defense organizations also need strategic human resource managements and employees chr('39') professional ethics to proceed and move towards service innovation. Accordingly, the present study has been conducted to investigate the relationship between strategic human resource managements and services innovation considering the role of employees chr('39') professional ethics.

The present study is an applied research in terms of the purpose and a descriptive-correlative research in terms of the research nature and method. The statistical population is consisted of the employees of the defense organization (120 employees). Sampling was conducted as census-based and 120 questionnaires were distributed that 112 of them were received. The data collection tool was a questionnaire whose validity and reliability were confirmed. Finally, structural equation modeling was used utilizing PLS software.

According to the results of the research, strategic human resource managements has a significant relationship with services innovation and employees chr('39') professional ethics. There is also a significant relationship between employees chr('39') professional ethics and services innovation.

In order to proceed to services innovation, the organization should use levers of strategic human resource management and employees chr('39') professional ethics.

Organizational culture appropriate to the ethical climate as the personality of the organization, has people with morals, responsible and healthy environment and achieves its serious goals, people whose values, personality and goals are appropriate and unique. Therefore, the present study aims to study the relationship between organizational culture and ethics in improving organizational health; the mediating role of person-organizational fit.

The research method is a descriptive correlation research. The study population included all faculty members of Universities of Medical Sciences, Kermanshah and Hamadan is of 649 people using the stratified random sampling of 353 subjects were selected. Data collected by four standard questionnaires; organizational culture, ethical climate, person-organization fit and organizational health. The data after collecting were analyzed by using SPSS and Lisrel statistical softwares.

Data analysis showed that the indices of chi-square (X2), goodness of fit, modified index of goodness of fit, root of mean error and approximation squares related to the research model were confirmed. The results of structural equation modeling showed that organizational culture and ethos have a positive and significant effect on improving organizational health with the mediating role of individual- and organizational unity.

According to the results of the factors affecting organizational health, attention to the organizational culture and ethics of universities with emphasis on person-organizational fit.

A new insight into the importance of professional ethics in the fashion industry has led to a change in consumer choice. The purpose of this study is to investigate the role of professional ethics observance on the purchase behavior of consumer in fashion industry.

The present research is an applied study in terms of its purpose and a descriptive-correlational study in terms of data collection method. The statistical population of the study consisted of clothes buyers in Ardabil city. With regard to the unlimited size of the population, 384 people were selected according to the Cochran formula and selected by nonrandom convenience sampling method. To measure the variables, standard questionnaire was used. The hypotheses were analyzed using structural equation modeling and Lisrel software.

The results show that customer concern about exploitation of workers with a standard coefficient of 0.85, customer awareness about exploitation of workers with a standard coefficient of 0.89; customer beliefs about exploitation of workers with a standard coefficient of 0.6; customer concern about environmental aspects with a standard coefficient of 0.91; customer awareness about environmental aspects with a standard coefficient of 0.97; ultimately, customer beliefs about environmental aspects with a coefficient of 0.86 have a positive and significant relationship with consumer purchasing behavior.

The results show that customerschr('39') concern, awareness and beliefs about exploitation of workers as well as their concern, awareness and beliefs about environmental aspects (environmentally friendly fashion) have a significant relationship with customer buying behavior. Commitment of producers of apparel and fashion to social responsibility will help to development of target markets by upgrading professional ethics standards.

The aim of this study was to study the relationship between e-commerce ethics and e-purchase intention through the mediating role of e-word-of-mouth and the moderating role of guarantee statements.

This research is an applied in terms of purpose and descriptive-correlational in terms of nature. The statistical population of this study consisted of people who had bought online at least once. The sampling method was randomly and the sample size was determined 384 sample according to the Cochran’s formula due to the unlimited statistical population. A questionnaire was used to collect data. Structural equation modeling using SPSS and SMART PLS software was used to analyze data and analyze the hypotheses.

The results of this study showed a positive relationship between research variables. Accordingly, there is a positive and significant relationship between the e-commerce ethics and the e-purchase intention (β=0.349), between the e-commerce ethics and e-word-of-mouth (β=0.569), and between e-word-of-mouth and the e-purchase intention (β=0.449). E-word-of-mouth also acts as a mediator between e-commerce ethics and e-purchase intention (β=0.256). The same relationship is moderated by the quarantee statement variable (β=0.075).

Based on the research findings, it can be concluded that the development and implementation of e-commerce ethics indicators and also providing a guarantee statement on the website, improve word-of-mouth e-advertising by customers and encourage them to buy products online, will increase the profitability and effective performance of companies.

“Critical thinking”  “organizational ethics” and “organizational innovation” are the main variables that in organizational management, are in the core of attention of researchers. The purpose of this study was to investigate the relationship between critical thinking and organizational innovation with organizational ethics mediation among employees of Urmia University.

  This study is an applied research and descriptive – correlation survey. The population universe of this research included 630 people the employees of Urmia University, That 230 person of them were selected through random sampling. The data were collected by using three standard questionnaires; critical thinking, organizational ethics and organizational innovation. Data were analyzed by using statistical analysis of structural equation modeling with the method of partial least squares (pls).

The findings of this study showed that critical thinking has the ability to explain changes in organizational ethics and organizational innovation by 67% and 46%, respectively. And 60% of the changes in organizational innovation are described by organizational ethics. Also Critical thinking has the potential to explain organizational innovation through the role of mediating organizational ethics by as much as 40%.

According to the statistical results, all the assumptions of the research are confirmed
And this overall result of the research was obtained, that organizational ethics has a mediating role between the relationship between critical thinking and organizational innovation.

Many human behaviors are rooted in ethics, and people with high moral intelligence associate their activities with ethics that increase commitment and improve individual and organizational outcomes and influence customer behavior. On the other hand, social media is a new and important skill for everyone. The purpose of this study is to provide a model to identify the role of social media ethics on consumer behavior in the clothing industry.

The present research is qualitative and is among the grounded theory. The research community consists of experts and activists in the clothing industry, from which a sample of 15 people was selected by snowball method. Semi-structured interview tools were used to collect data and the data were analyzed using triple coding method.

Motivational, emotional, social and political factors were selected as classes that formed the basis of the second component of the model (use of social media). The next components of the model of ethics in relation to the customer and Internet advertising were considered as a research strategy.

According to the proposed model, ethics in social media act as independent variables that affect consumer behavior. Therefore, marketers should pay special attention to these elements in selling and marketing products so that they can increase customerschr('39') buying desires and while maintaining customers, the companychr('39')s profitability will also increase

The purpose of this study is to explain the relationship between spiritual intelligence and moral intelligence of managers with the implementation of the policies of the Ministry of Interior in order to provide a desirable model.

The present study is a descriptive-correlational research that has been done by survey method. The statistical population of the study was all managers and deputies of governorates, governorates, districts and municipalities of Kerman province, numbering 282 people, 162 of whom were selected as a sample and randomly selected categories according to the volume of classes. Data collection tool was 3 questionnaires. In order to analyze the data, descriptive statistics (types of indicators, tables and statistical graphs) and inferential statistics (structural equation modeling and confirmatory factor analysis) were used and the data were analyzed using Amos software.

The results of the research, while confirming the proposed research model, showed that there is a positive and significant relationship between spiritual intelligence and moral intelligence of managers with the implementation of the policies of the Ministry of Interior.

The results show that by increasing the level of awareness of managers at the spiritual / moral levels, their ability to implement the policies of the Ministry of Interior is strengthened. Therefore, the ability to enter and exit higher spiritual states of consciousness (such as pure consciousness, integrity and unity), having mental powers in an activity and a state of awakening among executives can have a positive effect on the implementation of Interior Ministry policies by them

Retail competition grows increasingly and managers has already moved beyond product focus to concentrate on enhancing customer experience and sense management in order to maintain competitiveness in a volatile market. Therefore, present research aims to provide a model to explain ethical, environmental and design factors influencing in-store experiences as predictors of customer loyalty with respect to roles played by situational and consumer moderators.

This research is an applied, descriptive-correlational study. The statistical population consisted of all customers of Refah chain stores in Urmia metropolis among them 385 people were selected using simple random sampling technique. Research instrument was a researcher-made questionnaire and hypotheses were tested using inferential statistics (partial least squares structural equation modeling (PLS-SEM)), SPSS Version 24 and SMART PLS. 

Ethical, environmental and design factors explained 65.9% of in-store experience variance with ethical and design factors had respectively the highest and lowest effects; situational and consumer moderating factors increased the influence of ethical, environmental and design factors on in-store experiences. Also the indirect effects of ethical, environmental and design factors on positive word-of-mouth and revisit intention via in-store experience were significant.

Ethical, environmental and design factors can influence in-store experience as a key predictor of customer loyalty and situational and consumer variables play moderating roles in this relation.

The purpose of this study is to analyze and design an ethical social media marketing model in small and medium enterprises.

The present study is among the qualitative and exploratory researches that were done with the data method of the foundation. The research population consisted of marketing experts and managers, as well as digital marketing and social media marketing specialists, 13 of whom were purposefully selected as a sample. The research tools were semi-structured interviews and finally analyzed using open, axial and selective coding methods.

In the open coding section, 248 codes were extracted. In the axial coding section, in the axial coding section, 105 initial codes were placed in the form of 21 categories, thus forming a conceptual model of the research.

Based on the results of market-related ethical factors, the goals of social media ethical marketing are social media cognition audience, type of business that constitute the causal factors. Social media strategies in displaying and selling products and services in the target market, content marketing strategy, word of mouth (WOM) advertising, playmaking, marketing of influential and respected people, increasing ethical awareness and brand partnership as a fashion research model strategy comments were posted. Interventional conditions and social contexts are other components of this model. By influencing the strategy, they provided the ground for achieving the main phenomenon of this model.

Manager’s financial decisions are among the most important factors affecting corporate values. Hence, this research investigates the role of socio-psychological factors that affect the aforementioned decisions, considering the mediating role of professional morality.

Conducting the mixed method, 25 experts in banking affairs and psychologists were interviewed using the snowball technique to gather the qualitative data and assessed using AHP. Also, 184 financial managers of the Agricultural Bank of Iran were selected by simple random sampling to collect the quantitative data through questionnaires analyzed via SEM and the Sobel test.

Although the mediating role of professional ethics in the relationship between hereditary factors and managerschr('39') decision-making was rejected at the level of 0.05, the mediating role of professional ethics in the relationship between personality, acquired, and social factors were confirmed at the same level.

The results indicated that the observance of professional ethics by financial managers affects the type and quality of decisions made by them. In addition, based on the ranking of psychological characteristics affecting financial managerschr('39') decisions, self-confidence, stress management ability, mental abilities, and emotional intelligence to find innovative solutions are among the most important psychological variables that affect the type of decisions made by managers.

Attention to mental health is one of the important tasks that universities and higher education institutions are expected to pay special attention to. The purpose of this study is to determine the relationship between ethical intelligence and mental health among students.

This is an applied study and method of collecting and analyzing data is descriptive and correlational. The research population of the Payame Noor University is Abarkuh branch. The sample size was calculated on the basis of the Morgan table 299 people. Method of sampling, stratified random sampling and data collection tool, is a standard questionnaire for ethical intelligence and mental health questionnaire. Data were analyzed using Pearson correlation coefficient.

Students had moderate status in terms of integrity, responsibility, forgiveness and compassion. There is also a positive and significant relationship between ethical intelligence and mental health. Among the dimensions of moral intelligence, only liability dimension has a positive and significant relationship with mental health.

Given the fact that moral intelligence is acquired and related to mental health, education that leads to the growth of studentschr('39') ethical intelligence can lead to increased mental health and ultimately an increase in the academic level of the university

Regarding the the role of cyberspace in community and adolescence, this study was conducted to investigate the relationship between media literacy and technological competencies with the level of cyberspace ethics among female high school students in Savadkoh city.

This research was a descriptive-correlational study. The statistical population of the study consisted of 948 Second high school students in the city of Savadkouh that According to the Krejcie Morgan table, 287 of them were selected by stratified random sampling. The research tools included literacy questionnaires, artistic competencies and cybersecurity ethics. Data were analyzed using Pearson correlation and regression analysis.

There is a positive relationship between media literacy and cyberspacechr('39')s ethical familiarity of high school girls in Savadkoh. There is a positive relationship between technological competence and cyberspacechr('39')s ethical familiarity of high school girls in Savadkoh. There is a multiple relationship between Media literacy and technological competence with Cyberspacechr('39')s ethical familiarity of high school girls in the city of Savadkoh, and 78.6% of the variance in cyberspacechr('39')s ethical familiarity is explained by media literacy and technological competence. Media literacy is a stronger predictor of cyberspacechr('39')s ethical familiarity.

By improving studentschr('39') media literacy and technological competencies, students can improve their ethics in the cyberspace and thus reduce the harm of the cyberspace.

Today, the necessity of developing ethical behaviors, due to its impact on the growth, dynamics, and development of organizations, is to the extent that it has forced many organizations to formulate ethical policies. Accordingly, the purpose of the present study was to predict organizational citizenship behavior through the perception of Ethical justice, Ethical climate and positive affect among employees Sepahan pipe and profils in Isfahan.

The research method was correlational and statical population included 612 employees of mentined organization, 196 individuals were selected using the convenience sampling method. A set of questionnaires consisting organizational citizenship behaviors, ethical justice, ethical climate and positive affect were used. Data were analyzed by use of stepwise multiple regression analysis.

Findings showed that in two steps positive affect and ethical justice were able to predict 8.4% variances of organizational citizenship behaviors toward individuals and in three steps ethical justice, positive affect and ethical climate were able to explain 51% of organizational citizenship behavior toward organization variances.

Based on the results of this study, it can be concluded that ethical justice, ethical climate, positive affect are important predictors of organizational citizenship behaviors and in order to improve these behaviors, it is necessary to develop ethical justice, ethical climate, in organizations.

The purpose of this study is to explain the mediating role of transformational leadership and its relationship with the self-efficacy model with the intervention of the variable of moral intelligence in Iran insurance company.

The research method was descriptive-correlational survey. The statistical population of the study is the employees of Iran Insurance Company in Kerman. The sample size for this study was calculated 450 people. The research instruments included the Transformational Leadership Questionnaire, Ethical Intelligence Questionnaire, and the researcherchr('39')s self-efficacy questionnaire. Data were analyzed by structural equation method using PLS software.

The findings showed that transformational leadership with the mediating role of moral intelligence affects self-efficacy in Iran Insurance Company.

Increasing the transformational leadership will directly increase the efficiency of Iran Insurance Company. Also, indirectly, the increase in transformational leadership increases moral intelligence and, consequently, increases efficiency in Iran Insurance Company.

With the intensification of competition among enterprises, the need for access to audit quality information for optimal investment has doubled. In the meantime, recognizing the components of auditing and the extent to which auditors adhere to high ethical standards and financial skills of managers, can change the value of the company and create a favorable image of the company in the minds of stakeholders of financial statements. The present study predicts the value of the company based on the components of auditing and ethical behavior of auditors with emphasis on financial intelligence of managers.

The present study is descriptive-correlation. The statistical population includes companies listed on the Tehran Stock Exchange from 2007 to 2016. Sample size of 110 companies selected by systematic elimination method. The variables of ethics of auditors and financial intelligence of managers were measured with a questionnaire and the value of the company and audit components were measured using the data of financial statements of companies. Data analysis was performed based on multiple regression and logistics.

Audit components (internal audit unit, audit firm reputation, auditor tenure, auditor expertise in industry and audit opinion) and auditorschr('39') ethical behavior with emphasis on financial intelligence have a positive and significant relationship with predicting company value.

The results showed that the ethical behavior of auditors has direct consequences on the value of the company. Managers with their financial intelligence can also increase the value of the company by improving the information environment through the selection of an expert auditor, the reputation of the audit firm, the existence of internal audit, the auditorchr('39')s tenure and efforts to provide the auditorchr('39')s favorable opinion.