نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
the general goal of this research is to model the behavioral patterns of audit institutions' partners. In terms of the purpose of this research, it is a type of applied research from the perspective of the type of qualitative data. The participants of this research are the heads of auditing institutions in Tehran, who were selected and studied by snowball method until theoretical saturation. Data analysis was done in three stages of open coding, central coding and selective coding using MAXQDA software. After the detailed analysis of the interviews, the research findings led to the identification of 74 extracted concepts from 12 main categories. Based on the six dimensions of the paradigmatic model categories, then the categories were placed based on the six dimensions of the paradigmatic model categories (causal conditions, central phenomenon, contextual factors, intervening factors, strategies and consequences) and the final research model was obtained. The paradigm model of research in causal conditions includes 1- individual factors, 2- environmental factors; The categories in the central phenomenon section include 1- managerial factors, 2- communication factors; The categories in the contextual conditions section include 1- organizational factors, 2- individual factors; The categories in the intervening conditions section include 1- organizational factors, 2- environmental factors; The categories in the strategy section include 1- intra-organizational, 2- extra-organizational, and it is expected that with the implementation of these strategies, consequences such as behavioral consequences and anti-effectiveness in auditing institutions will be imagined. At the end, the model of the behavioral biases of the partners of the audit institutions and the effect of the behavioral biases of the audit institutions partners on the auditor's professional doubt and the quality of the auditors' comments were validated using structural equation modeling software, and the validity of the model was estimated at 89.8%.