The role of control mechanisms in adhering to the ethics of the accounting and auditing profession - a study from the point of view of a sample of account governors in the southeastern states of Algeria

Abstract

The study aims to demonstrate the role of control mechanisms in compliance with the ethics of accounting and auditing for account holders in the southeastern states of Algeria, and to achieve the objectives of the study, the descriptive analytical approach was used, where the questionnaire forms were distributed to a sample intentionally, and the total of 54 distributed and received forms were 38 valid for statistical analysis, the study concluded that the level of application of control mechanisms from the point of view of account holders is high, and that the level of compliance with accounting and auditing ethics is high, and that there is an impact of control mechanisms on the compliance of account holders with professional ethics, and the results also indicated that there were no differences in the perception of account holders About adherence to professional ethics are attributed to personal factors (gender, educational qualification, scientific specialty, job title, professional experience). Except for the personal factor (age).