{"id":4271,"date":"2025-05-31T19:52:47","date_gmt":"2025-05-31T19:52:47","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4271"},"modified":"2025-07-05T08:32:02","modified_gmt":"2025-07-05T08:32:02","slug":"%d8%a7%d9%84%d8%af%d9%88%d8%b1-%d8%a7%d9%84%d9%88%d8%b3%d9%8a%d8%b7-%d9%84%d9%84%d8%a7%d9%85%d8%aa%d8%ab%d8%a7%d9%84-%d9%81%d9%8a-%d8%a7%d9%84%d8%b9%d9%84%d8%a7%d9%82%d8%a9-%d8%a8%d9%8a%d9%86-%d8%a7","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4271","title":{"rendered":"\u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0648\u0633\u064a\u0637 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0641\u064a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0627\u062e \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u00a0\u0648\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 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\u0623\u0645\u0627 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0641\u064a\u062a\u0636\u0645\u0646 \u0643\u0641\u0627\u0621\u062a\u0647\u0645\u060c \u062f\u0642\u0629 \u0623\u0639\u0645\u0627\u0644\u0647\u0645\u060c \u0648\u0641\u0639\u0627\u0644\u064a\u0629 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u0648\u0643\u0644\u0629 \u0625\u0644\u064a\u0647\u0645.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0645\u0635\u0627\u0631\u0641 \u0645\u062f\u064a\u0646\u0629 \u0645\u0635\u0631\u0627\u062a\u0629\u060c \u0648\u062a\u0645 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\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0628\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u0636\u0645\u0627\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0645 \u0628\u0623\u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c \u0648\u064a\u064f\u062d\u0633\u0650\u0651\u0646 \u0645\u0646 \u0641\u0627\u0639\u0644\u064a\u0629 \u0623\u062f\u0627\u0626\u0647\u0645. \u062a\u0624\u0643\u062f \u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0639\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0628\u064f\u0639\u062f \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0643\u0631\u0643\u064a\u0632\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u0645\u0646\u0627\u062e \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u060c \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646\u060c \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Abstract:&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">This study aims to analyze the impact of the prevailing ethical climate in commercial banks in the city of Misurata on auditors&#8217; performance, focusing on the role of compliance level as a mediating factor. The ethical climate is defined as the organizational environment that determines the ethical standards and values practiced, while compliance refers to auditors&#8217; adherence to professional and ethical standards in the banking sector. Auditors&#8217; performance encompasses their competence, accuracy, and the effectiveness of executing assigned tasks.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">The study relied on data collected from a sample of auditors and employees working in banks in Misurata, which were analyzed using statistical tools to evaluate the relationships between variables. The results revealed a statistically significant positive relationship between the ethical climate and auditors&#8217; performance. A strong ethical climate enhances compliance levels, which in turn positively reflects on the quality of performance.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">Among the key recommendations of the study is the need to strengthen the ethical climate in banks by adopting a mandatory code of conduct and ethics for internal control staff. This would help ensure their commitment to the highest professional standards and improve their performance effectiveness. The findings emphasize the importance of the ethical dimension in banking environments as a cornerstone for achieving integrity and professional competence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Keywords: Ethical Climate, Auditors\u2019 Performance, Compliance<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0639\u062f\u0627\u062f :<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u062f.\u0623\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0627\u0644\u062a\u064a\u0631<\/strong><\/td><td><strong>\u0623.\u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0639\u0644\u064a \u0627\u0644\u0634\u0647\u0648\u0628\u064a<\/strong><\/td><\/tr><tr><td><strong>Dr.Ahmed Mouhammed Alteer<\/strong><\/td><td><strong>Abraheem Ali Alshhuby<\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 &#8211; \u0645\u0635\u0631\u0627\u062a\u0629<\/td><td>\u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 &#8211; \u0645\u0635\u0631\u0627\u062a\u0629<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1UbGcPAwDT9Q2zd7dAMcxPZfgLsmpLd1q\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">Download<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"4271\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0644\u062e\u0635: \u062a\u0647\u062f\u0641 \u0647\u0630\u0647 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