Developing an audit culture model with a Grounded Theory Approach
Subject Areas : Management Accounting
Masoud Sadeghi
1
(Ph.D. Candidate Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran)
forough heyrani
2
(Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran. (Corresponding Author))
akram taftiyan
3
(Assistant Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran)
Keywords: Culture Development, Audit Culture, Grounded Theory Approach,
Abstract :
Purpose: Success in the development of audit is largely dependent on success in the establishment of the culture. the same interaction between culture and auditing causes formation of auditing culture. because, culture is rooted in the heart of the audit community and auditing is located on the context of culture. therefore, the purpose of the present research is to develop an audit culture model using a grounded theory approach, using the theories of auditing experts. Methods: This research has been done with the aim of developing an audit culture model with a grounded theory approach. The research method is qualitative. In order to conduct in-depth and semi-structured interviews, 22 managers and auditing experts were selected by judgmental sampling. Results: Findings were identified as a paradigm model with 2 categories for causal conditions, 2 categories for contextual conditions, 3 categories for Interventional conditions, 3 categories for strategies and 3 categories in outcome related to the main research phenomenon. According to the research findings "audit culture is the basis of the audit society, that includes a set of values, norms, beliefs, cultural and historical mores affecting the behavior of auditors also the basis of specific values emanating from the community and affecting the culture of auditors in the audit environment and society". Therefore, in order to develop the audit culture in Iran, we should focus on the extractive categories and the pattern of developing the audit culture from this research, in which case we can have a dynamic and active culture in the field of auditing
on accounting. The International Journal of Accounting, 24, pp. 42–56.
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