The pattern of impact of organizational culture on the Role of Auditors in the Fight Corruption

Document Type : Original Article

Authors
samira sadat hashemi 1
mahboobeh jafari 2
Nowrouz Nourollahzadeh 2
1 Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran
2 Assistant Professor, Department of Accounting, South Tehran Branch ,Islamic Azad University, Tehran, Iran
Abstract
This study was designed to provide a model of the impact of organizational culture on the role of the auditor in the fight against corruption. The method of this research (including two spectrums of qualitative-quantitative study) with a sequential exploratory approach. The statistical population of this research includes academic experts in the field of auditing and senior managers of auditing firms. In the first stage, through semi-structured interviews with experts, as well as through the study of research literature, the dimensions and components of organizational culture affecting the auditor's role in combating corruption were identified. For this purpose, using non-probabilistic judgment sampling and snowball sampling, the interviews were continued until theoretical saturation, which was achieved by interviewing 10 theoretical saturation experts. In the second stage, after extracting the indicators related to the components by studying the research literature, by distributing a questionnaire using Delphi sampling method among a sample of 20 professors in the field of auditing as well as senior managers of auditing firms, the validity (necessity) of the indicators using Approved from the Lawshe index. After determining the validity of the indicators, a questionnaire in Likert scale (based on the remaining indicators) was prepared again and redistributed among the statistical population in order to discover the most important indicators. For this purpose, factor analysis method was used. Finally, the model of the impact of organizational culture on the role of the auditor in the fight against corruption was developed in 4 dimensions, 12 components and 31 indicators.
Keywords
Culture
organizational culture
auditing firms
fight against corruption
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