مطالب

Introduction: Commitment to the code of professional conduct is necessary for the audit profession. Failure to comply with it will reduce the trust of the society and the credibility of the audit profession. The purpose of the current research is to investigate the relationship between social conservatism and the slippage of the auditor's professional ethics. Material & Methods: The research method is applied in terms of purpose and descriptive-correlational in terms of nature. The studied statistical population includes auditors working in audit institutions, members of the public accountants' society and audit organization. 320 people were selected as a sample using the random cluster sampling method from auditors working in audit institutions, members of the public accountants' society and the audit organization. The research tool is a questionnaire. SPSS software was used for data analysis. Results: The results show that only in the private sector, social conservatism has a significant and negative relationship with auditors' slippage in professional ethics. Also, in the private sector, gender, education, work experience and job rank variables have no significant relationship with slippage in professional ethics at the 95% confidence level. But in the public sector, among the mentioned variables, only gender and work experience have a significant relationship with slippage in professional ethics. Conclusion: Based on the findings of this research, traditional and conservative values can increase independence and audit quality as a tool to strengthen ethics in this profession. In this case, the policy makers of the audit profession can encourage auditors to comply with ethics as much as possible, through training and also monitoring the implementation of ethical codes.

Purpose: It is more than 30 years that Afghan people immigrate to Iran. This paper aims to find out the educational challenges Afghan High School students face in Iranian schools based on English teachers’ perspectives in Tehran province. Methodology: This research is qualitative and its kind is deductive. Based on the theoretical foundations of migration, relevant studies, especially the research of Sadegh Mousavi et al. (2019), Shishehgran and Haji Dehabadi (2018), and Songhori et al (2014) components of educational challenges were compiled. Guba and Lincoln indices (1994, quoted by Mohsenpour, 2013) were used to validate the components. The tool of this study is a Semi-structured interview based on the accredited components. Data analysis has been done by the use of Braun and Clarke’s thematic method (2006). The number of English teachers who have taught Afghan students for more than four years in public schools and participated in this study was about 32 (17 female and 15 male). Findings: The findings show that parents of these students rarely come to school to ask about the educational progress of their students, Afghan students adapt to the content of Iranian textbooks and the curriculum as the result of having a close relationship with Iranian culture, some students work after school to help their family financially. Regarding citizenship, Afghan students consider themselves differently as first-class Iranian citizens, second-class citizens, and some do not care about the issue of citizenship in Iran because they consider life in Iran to be temporary and intend to immigrate to European countries. Among the female students, no delinquency or victimization was observed by the English teachers, but the male teachers had heard of a few cases such as buying and selling drugs and consuming them. Considering that Afghan students are interested in learning English and its skills, it is necessary to take advantage of the presence of English teachers in reducing the educational challenges of students. Conclusion: This can be achieved by holding compensatory classes by these teachers themselves. This leads to more social communication between students and their English language teachers and to a large extent causes a kind of social control in preventing the occurrence of delinquency and delinquency. It is also suggested that the English language curriculum should pay attention to multiculturalism and anti-racism, and the necessary programs to familiarize school administrators, parents of students, teachers, and Iranian students, as well as parents of Afghan students and the students themselves should be provided.