Identify and Rank the Factors Affecting Accounting and Auditing Ethics based on Multi-Criteria Decision Making Methods

The accounting and auditing profession must acquire the necessary skills in ethi cal judgment so that it can consider the well-being of all those affected by its performance. Without strong and moral behavior, the position of this ancient art and profession is undermined. This issue should be given greater consideration by individuals aspiring to enter this field and by technology, rather than solely by companies. The main objective of this study is to identify and rank the factors that influence accounting and auditing ethics among accountants and auditors. To identify the influential factors, a qualitative method of theme analysis was em ployed, which included conducting semi-structured interviews with sixteen uni versity professors and professionals in the accounting and auditing profession. A comprehensive review of the literature, research, and interview findings resulted in the identification of nine key themes that categorize the factors affecting cor porate accounting and auditing ethics. This research not only identifies the key factors but also employs the fuzzy Delphi technique to rank and determine the importance of these factors. The findings demonstrate that government and legal, economic, individual, social, cultural, corporate governance, organizational, and intelligence factors are all involved in accounting and auditing ethics.