Designing the auditors' behavioral bias model by emphasizing the individual and general characteristics of the auditor based on Grandead Theory

Behavioral biases are defined as systematic errors in judgment. Researchers have identified and presented a long list of types of behavioral bias. Recent studies have identified more than 50 known behavioral biases toward investors, while many behavioral tendencies have not yet been clearly identified. The purpose of this research is to design a model of bias or psychological and behavioral biases of the auditor. Identifying these biases can help auditors improve their ability to exercise professional skepticism in the professional judgment process by employing an effective decision-making process.
In this research, the qualitative data research method of the foundation has been used and the field study uses basic theory instead of examining questions in the production of knowledge and constructing a theory arising from the context of society and from the perspective of subjects. To investigate this goal, a qualitative method of selecting 20 experts from the audit department was selected by snowball sampling method and information was collected through in-depth interviews. Grounded theory method was used for analysis.
The results of the interviews After identifying the three stages of coding, 82 codes were identified in the initial stage and in the following stages, after applying changes (deletion and integration) 56 concepts in seven components including, individual physical characteristics, moral and mental characteristics, skills and Knowledge, errors, organizational factors, extra-organizational factors and cultural factors were categorized.