Ethical Behavior

This study aims to investigate the relationship between technology use factors based on the developed unified theory of acceptance and use of technology (DUTAUT) with auditors' ethical behavior. This research is applied and descriptive-correlational and its population include various auditors of Iran, 164 of whom are selected using simple random sampling. Structural equations and Smart PLS software analysis are also used to test the hypotheses. The findings show that there is a positive and significant relationship between technology use factors based on DUTAUT, including motivational components, effort expectancy, performance expectancy, and social effects, and ethical behavior of auditors. Other findings show that there is a positive and significant relationship between motivation (64%), effort expectancy (31%), and social effects (43%) with auditors' ethical behavior at the 95% confidence level. Given that the use of technology is expanding and is in line with current social needs and increases the level of ethical behavior in auditors, it is necessary to pay more attention to it in order to increase the ethical climate in this profession.

Background : Reporting whistleblowing as an ethical behavior can play an effective role in combating illegal behaviors as well as preventing scandals in organizations, especially auditing firms. Therefore, the purpose of this study is to investigate the effect of ethical foundations of auditors working in the private sector on their willingness to report audit whistleblowing. Method: This research is applied in terms of purpose and it is a descriptive-correlational study. The statistical population of the present study is all auditors working in private sector audit firms that 160 people have been selected using random sampling method. The research variables were measured using standard questionnaires and finally, multivariate regression test was used to analyze the collected data. Results: The results of the present study confirm the positive and significant effect of ethical foundations on decisions related to reporting whistleblowing in private sector audit firms. The results also showed that as the age and job rank of auditors working in private sector auditing firms increases, their tendency to report auditing whistleblowing decreases. Conclusion : Since increasing the willingness of auditors to disclose whistleblowing in order to perform the task of accreditation leads to improved audit quality; According to the results obtained in this study, influential organizations in the legislature are suggested to consider the ethical foundations as an effective factor in reporting whistleblowing and work to strengthen it. In this way, in such a competitive market, auditors can be encouraged to be fair to others, even if it threatens their own well-being and safety. Article number: 5

Introduction: The aim of the present study was to investigate the role of artificial intelligence in value co-creation in virtual learning environments, with a focus on the moderating role of ethical behavior. Material and Methods: The research method was correlational. The statistical population consisted of primary school teachers in Istanbul during the COVID-19 pandemic (year unspecified), from which 200 individuals were selected using simple random sampling as the study sample. The data collection tool was an electronic questionnaire. Data analysis was conducted using structural equation modeling (SEM). Results: The results indicated that the direct effects of artificial intelligence (β = 0.21) and ethical behavior (β = 0.37) on value co-creation in virtual learning environments were positive and significant at the level of P < 0.01. Furthermore, the moderating role of ethical behavior in the relationship between artificial intelligence and value co-creation in virtual learning environments was significant at the level of P < 0.01. Conclusion: The findings demonstrated that the proposed model had a relatively good fit with the data and was able to explain 64% of the variance in value co-creation in virtual learning environments.

Introduction: The present study was conducted with the aim of analyzing the relationship between personality traits and communication skills with career success and professional qualifications and moral behavior of mathematics teachers with the mediation of professional commitment in secondary schools in Baghdad, Iraq. Materials and Methods: The method of the present research was descriptive-correlation, its statistical population included all secondary school teachers in the number of 460 people, of which 210 people were selected using cluster random sampling method. In order to collect research data from questionnaires including Nabi's Career Success Questionnaire (2001), Molaeinezhad Teachers' Professional Competencies Questionnaire (2011), Clikeman and Henning's Professional Obligations Questionnaire (2000), NEOPI-R Personality Questionnaire, Queendom's Communication Skills (2004) and Lu and Lin's ethical behavior questionnaire (2013) was used. To check the hypotheses, correlation test and structural equations were used using Spss and smart-PLS software. Results: The findings showed that personality traits (neuroticism, extroversion and flexibility) had a significant relationship with teachers' career success and teachers' professional qualifications and moral behavior. Also, communication skills had a significant relationship with job success, professional qualifications and ethical behavior. It was also found that professional commitment plays a significant mediating role in the relationship between research variables. Conclusion: Undoubtedly, personality traits and communication skills can affect job and professional success and moral performance in education. In this regard, professional commitment can play a mediating role because positive personality traits and high-level communication skills can guarantee job success and ethical performance by raising the level of professional commitment.