Structural-interpretive modeling of job threats of tax auditors

The auditing profession faces significant threats that can undermine audit integrity and effectiveness. These threats come from a variety of sources, including technological, independence issues, and internal pressures. Understanding these threats is critical to maintaining audit quality and ensuring the credibility of the profession. . The purpose of this study was to provide a model for job threats of tax auditors. This study is considered to be exploratory and analytically combined. Because due to the lack of a coherent framework regarding the job threats of tax auditors, through the analysis of the data base theory, the components of the study are identified by using interviews with experts. Then, using Delphi analysis, the reliability of the identified dimensions was analyzed so that finally, in the quantitative part, based on interpretive structural modeling, the most effective dimensions of job threats of tax auditors were determined The research findings of the existence of 3 categories There were 7 components and 29 conceptual themes in the form of a 3D model, which were obtained during three stages of coding in the theoretical analysis of the database. Then, in order to determine the most influential component of job threats of tax auditors, structural interpretative analysis was used in the quantitative part. In the analysis of the obtained result, it should be stated, as it was determined in the model, the threats caused by the lack of behavioral reinforcements were the most effective component of the pattern of occupational threats of tax auditors