identifying the factors influencing ethic oudit by grounded theory

Document Type : Original Article

Authors
akbar abbaszadeh 1
Mehrdad Ghanbari 2
Babak Jashidi Navid 2
Javad Masoudi 2
1 Ph. D. Student, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
2 Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
Abstract
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.

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.

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.

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.
Keywords
Ethic audit
grounded theory
social audit
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