Iranian Management Acounting Association Journal of Management Accounting and Auditing Knowledge 2322-5785 13 50 2024 06 21 identifying the factors influencing ethic oudit by grounded theory identifying the factors influencing ethic oudit by grounded theory 61 72 22265 FA Akbar Abbaszadeh Ph. D. Student, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran Mehrdad Ghanbari Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran Babak Jashidi Navid Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran 0000-0001-6045-4862 Javad Masoudi Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran Journal Article 2021 05 15 Introduction: In the current world, every active organization in society must be responsive to all beneficiaries. Ethic audit like other branches of social audit is an appropriate tool for being responsive to the organizations. An effective leadership which includes systems, processes and controls upgrades ethic and values, performance and responsiveness and coordination and relationship among board of directors, internal and external auditors to have responsive responsibility. Actions such as the ethic audit used by internal audit help development of the organization. This study aims to identify effective factors on ethic audit.<br /><br />Method: This study used grounded data. Field study instead of hypotheses testing propose hypotheses. Twenty-three certified audit took part in the study. They were selected based on snowball sampling. Data collected through in-depth interview.<br /><br />Results: Data were analyzed by Grounded Theory. In the first phase 77 codes were identified. After some changes (omitting and merging), it continued with only 20 concepts under 5 items of beliefs and ethic, auditor component, terms and condition, internal to the organization, external to the organization.<br /><br />Conclusion: Organization using ethic audit have payed attention to importance and position of organization ethic. Those are trying to find and apply essential programs to decrease challenges of using ethic audit and find ways to improve ethic audit. The present study tries to display the importance of ethic audit and organization values. It also emphasizes setting standards and guidelines for systematic ethic audit. Introduction: In the current world, every active organization in society must be responsive to all beneficiaries. Ethic audit like other branches of social audit is an appropriate tool for being responsive to the organizations. An effective leadership which includes systems, processes and controls upgrades ethic and values, performance and responsiveness and coordination and relationship among board of directors, internal and external auditors to have responsive responsibility. Actions such as the ethic audit used by internal audit help development of the organization. This study aims to identify effective factors on ethic audit.<br /><br />Method: This study used grounded data. Field study instead of hypotheses testing propose hypotheses. Twenty-three certified audit took part in the study. They were selected based on snowball sampling. Data collected through in-depth interview.<br /><br />Results: Data were analyzed by Grounded Theory. In the first phase 77 codes were identified. After some changes (omitting and merging), it continued with only 20 concepts under 5 items of beliefs and ethic, auditor component, terms and condition, internal to the organization, external to the organization.<br /><br />Conclusion: Organization using ethic audit have payed attention to importance and position of organization ethic. Those are trying to find and apply essential programs to decrease challenges of using ethic audit and find ways to improve ethic audit. The present study tries to display the importance of ethic audit and organization values. It also emphasizes setting standards and guidelines for systematic ethic audit. https://www.jmaak.ir/article_22265_e7b6ef072f6959b5f4e092e4d8f0749f.pdf