Document Type : Review Article
PhD Student in Accounting, Tehran Branch, Islamic Azad University, Tehran, Iran
The conceptual framework of this research used by standard-setting institutions emphasizes the interests of a few groups of users. That is, it pays less attention to social issues and therefore to moral values. Therefore, it seems necessary to pay attention to the favorable effect of ethical values in different accounting and auditing departments. In this way, the aim of the current research is to provide a conceptual framework for different departments of accounting and auditing that is based on ethical values and also to examine the position of accounting and auditing ethics in Iran. The statistical population includes all related articles published in research and non-research and non-accounting journals of the country since the beginning of their work until now. The results of the research show that the foundation of ethical values in different departments of accounting and auditing can lead to playing the main role of accounting, that is, transparency. Also, the findings of this research showed that the position of ethics in accounting and auditing is not at a high level among researchers and so far, this issue has received very little attention, which can be an alarm for the professional and academic community. Therefore, in the future, this delay should be properly managed and compensated. The knowledge increase of this research can provide an insight in the field of accounting that the moral values of the basis of accounting are placed in its different parts and auditing.