Presenting the hegemonic model of professional ethical culture in auditing: Cultural and social factors Abstract

In the field of auditing professional ethics, we always face the challenge of whether there is a clear basis for auditing professional culture?
Creating the hegemony of professional ethics culture can help us in predicting and correcting a wide range of behavioral functions in the field of auditing and auditors.
In terms of data type, the methodology of this research is hybrid, that is, it is based on the inductive-comparative approach. In the qualitative part, in order to conduct meta-composite and Delphi analyzes in order to prepare a scoring checklist, 16 accounting and financial management specialists at the university level were selected and used based on purposeful sampling.In the quantitative part, 20 certified accountants and auditors were used to analyze the comprehensive interpretive and structured model. In the first stage of analysis, similar researches were screened based on meta-composite analysis, so that based on the critical evaluation analysis, among the selected researches, the main components and research propositions should be selected in the form of 7 options. Scored checklists. In order to achieve theoretical adequacy, Delphi analysis was used and it was found that 3 statement was removed from a total of 10 propositions and a total of 7 propositions were included in the form of a component of cultural and social factors to present the hegemonic model of professional ethics culture in auditing will enter the structural interpretive analysis (ISM) phase.
The results of this research showed that the most influential proposition of social and cultural causes is the proposition of strengthening the values ​​and symbols of audit culture in the company.