The purpose of this research is to examine the considerations of ethical behavior of companies in the corona situation in companies admitted to the Tehran Stock Exchange. In this research, to measure ethical considerations, the variables of the type of audit opinion, the number of audit clauses, the number of other clauses in audit reports, the number of clauses for compliance with legal and stock exchange laws and regulations, and tax evasion have been used. For this purpose, five hypotheses were compiled to examine this issue and data related to 130 member companies of the Tehran Stock Exchange for the period between 1395 and 1400 (three years before Corona (1397-1395) and three years during Corona) 1398-1400) was analyzed. The results showed:
The type of audit opinion, the number of clauses of other cases in the audit reports, the number of clauses for compliance with legal and stock exchange laws and regulations, and tax evasion in the corona situation are significantly different from before. However, there is no significant difference in the number of audit clauses in the corona situation compared to before.