Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach

Document Type : Original Article

Authors
Aliakbar Mohsenzadeh ganji 1
Fatemeh Sarraf 2
Roya Darabi 3
1 PhD student in Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
2 Assistant Professor of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Associate Professor, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
Abstract
The purpose of this research was to Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach. In this regard, the identification and explanation of the components and dimensions of audit firms social responsibility model was discussed. The research method is applied by purpose; qualitative, in terms of data type and it is also exploratory, in terms of time is cross-sectional and in terms of data collection is descriptive. The statistical population of the research Includes senior experts and auditors of top audit firms and auditors in the country who were selected by targeted sampling method and saturated principle of 30 people. data collection was performed using library method and semi-structured interview. The experts confirmed the validity of the interview, calculating its reliability by the reliability method between two validated and reliable encoders. It was revealed that the interview was present.. In this study MAXQDA software were used. The results showed that the model of social responsibility measurement in audit firms has five dimensions; causal conditions (audit firm size, audit quality, audit expertise, company size, audit fees and time budget), pivotal phenomena (trust, technical and comparability, Willingness to invest, jurisprudence and business ethics), contexts (internal controls, voluntary disclosure of financial statements, transparency of financial statements), intervening conditions (CEO personality traits, accounting conservatism, and political considerations) And the implications (financial development, information validity, information quality, trust and social participation, and corruption).
Keywords
Social Responsibility
Audit Institutions
Financial Development
Financial Information Accreditation
Corruption
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