أثر الالتزام بقواعد السلوك المهني للمحاسبين القانونيين في تعزيز الثقة بالقوائم المالية (دراسة ميدانية من وجهة نظر مصلحة الضرائب بأمانة العاصمة صنعاء)

Abstract

This study aims to examine the impact of certified public accountants' adherence to the rules and ethics of professional conduct (integrity, objectivity, competence and professional care, confidentiality, and professional behavior) on enhancing confidence in financial statements from the perspective of the Tax Authority in the Secretariat of the Capital, Sana'a. To achieve the study's objective, the researcher adopted the descriptive analytical approach to extrapolate and analyze previous studies and derive hypotheses. Data was collected using a questionnaire directed to a sample of tax examiners, which was distributed to a random sample of the study population consisting of (123) individuals. (104) questionnaires were retrieved, all of which were valid for analysis. The SPSS statistical program was used to conduct the necessary analyses. The study revealed that the commitment of Certified Public Accountants (CPAs) to the five principles outlined in the Rules and Code of Professional Conduct has a statistically significant effect at the (0.05 level) on enhancing confidence in financial statements. The independent variables collectively accounted for a substantial (63.1%) of the variance in boosting confidence (R² = 0.631). Specifically, the results indicated that the principles of Professional Behavior and Professional Competence and Due Care were the most influential factors. While the principle of Objectivity demonstrated a positive impact, it was relatively limited. Conversely, the principles of Integrity and Confidentiality failed to show a statistically significant independent effect.