Under social theories, ethnic identity is recognized as a powerful identity-based determinant that affects professional behavior. Ethnic congruence between the auditor and management can foster a sense of in-group belonging, which may give rise to unconscious biases and consequently undermine auditor independence. This unwitting inclination toward group conformity interferes with the auditor's objective judgment process and, in severe cases, overshadows the auditor's professionalism and professional skepticism. Empirical evidence indicates that ethnocentrism among independent auditors often diminishes audit quality. This phenomenon impairs auditor independence and impartiality, leading to outcomes such as diminished conservatism, greater earnings manipulation, and failure to identify financial problems in audited firms on a timely basis. Given the significance of this matter, the current research sets out to propose a model of the factors influencing ethnocentrism in independent auditors and its effect on notable audit issues. Methodologically, this study is exploratory in nature and was conducted during the year 1404 (2025–2026). The study population consists of 32 experts related to the research topic, all of whom held the auditing profession. Drawing on interviews with these participants, 16 principal components were identified. The research findings yielded a comprehensive model and delineated the dimensions and components affecting ethnocentrism among independent auditors and its impact on prominent audit phenomena. This model was developed through theoretical review, consolidation of expert opinions from the auditing community, analysis of the views of the statistical population, and incorporation of feedback from other specialists in fields pertinent to the research.