alireza hasanmaleki

The research method was qualitative and quantitative. Among these 16 categories, 2 categories appeared as central categories to form the components of the data theory obtained from the research, along with the other 14 categories. A story and a visual model were used to present the theory. The central category identified in this research is "company size and asset structure" and the rest of the categories make sense in relation to it. The categories were placed in the five categories of causal conditions (4 categories), background or context (3 categories), intervening conditions (2 categories), strategies (2 categories), consequences (3 categories) to be presented in the visual model. In the next step, selective coding and theory creation have been done, and in order for the analyzes to become theories, the concepts were regularly related to each other and each of the categories were related to their dimensions. In the following, the strength of the presented model was confirmed by using the data. In this section, a questionnaire of 91 questions was compiled based on the indicators, components, concepts and categories of the proposed model, and after confirming its validity and reliability, it was distributed and collected among the research community. Based on the collected data and using LISREL8.80 and SmartPLS.03 software, the relationships of the proposed model have been examined, and finally the results show the significance of the relationships and components of the model.

This study aims to explain the dimensions of accountants’ insight and behavior in the digital age.  This indicates a transformation in the accounting sector and emphasizes the need for technological intelligence and flexibility in change. Acknowledging this evolving path will enable various industries to properly equip and nurture this new cadre of accountants in various areas, from education to professional experiences.The present study is qualitative in approach and content analysis in form and developmental in purpose. The statistical population includes accountants working in Iraqi industries. The data collection and analysis of the present study were conducted through interviews with professional experts in 2024. The sampling method used in this study is purposive sampling and is snowball method. Interviews continued until theoretical saturation1 with 11 people. At this stage of the research, the data collection tool was semi-structured in-depth interviews with experts. In this study, at least two people were used to conduct interviews separately but in parallel with each other and to compare the findings of two or more researchers to examine reliability. For this purpose, all interview and coding stages were conducted in parallel by two people, which yielded the same results. After the initial coding of the interviews, the initial codes were identified, and after removing repetitive and synonymous concepts, the themes were categorized into 15 basic themes, 4 organizing themes, and 1 overarching theme with the opinion of the researcher and 3 professional experts.

The research method was qualitative and quantitative. Research information was collected through interviews. The statistical population of the research included an unlimited number of experts, professors and specialists of manufacturing companies, 21 of whom were selected until reaching theoretical saturation. The sampling method was snowball. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, first, the codes related to the topic were identified from the large number of primary data types; Then, through continuous comparison, a concept was extracted from several codes, and in the same way other codes were also converted into concepts until finally 91 concepts were obtained. In the next step, some concepts were put in the form of a category so that 16 categories were obtained for this research. The findings of the research showed that 2 categories emerged as central categories, which include: company size and asset structure. Other categories to be presented in the visual model were placed in five categories: causal conditions (4 categories), background or context (3 categories), intervening conditions (2 categories), strategies (2 categories), consequences (3 categories). In the following, based on the indicators, components, concepts and categories of the proposed model, a questionnaire of 91 questions was compiled and based on the collected data, the relations of the proposed model were examined, and finally the results showed the significance of the relations and components of the model. had been presented.

The purpose of the present study was to provide a framework for auditor perfectionism based on thematic analysis approach and systemic representation modeling. Qualitative data were collected through interviews with 15 university experts with professional experience in the field of auditing in 2024. These experts were selected based on the purposeful sampling method with the snowball approach, and the interviews continued until reaching theoretical saturation. This study identified the themes of the study through thematic analysis through interviews and coding. Then, using fuzzy Delphi analysis, the reliability of the identified dimensions was analyzed, and finally, in the quantitative part, systematic representation analysis was used to explain the identified organizing themes. The results of the current research show 2 overarching themes (auditors' adaptive perfectionism and auditors' non-adaptive perfectionism), 6 organizing themes (adherence to principles, compatibility with goals, behavioral perspectives, rumination, self-reproach in doing audit work and setting unrealistic standards ) and 23 were basic themes. Based on the average evaluation of the first and second phases of Delphi, it was determined that all dimensions were approved because they had a difference of less than 0.2. The findings of the quantitative section showed that the most stimulating aspect of auditors' perfectionism is behavioral perspectives, which is considered a stimulus arising from the model of adaptive perfectionism. On the other hand, the most probable consequence in the functions of auditors' perfectionism model is their adherence to improving principles and rules that are able to increasingly improve the auditors' work process.

This study explains the professional skepticism from different perspectives resulting from social interactions and relationships between the auditor and the client in the field of auditing. In this context, cases such as, what forms a professional doubt; How it is used by independent auditors; How those views differ among auditors; What are the obstacles and stimuli of professional skepticism? And what are the consequences of using professional skepticism? Finally, a model was presented for the skepticism of auditors regarding the professionalism of auditing in Iran. Therefore, explaining and doubting the professionalism of human beings, both qualitatively and quantitatively. The first method of grounded theory and analysis is the interview of auditors in 1400. The most important achievement of this research can be considered as the acquisition of a paradigm model of skepticism of the auditor. Also, the model of skepticism of the explained words in different levels and dimensions based on the opinion of experts was examined and approved. It was also analyzed by LISREL and finally confirmed the suitability of the model.

The purpose of this research is to present the professional thinking model of employees based on the dimensions of ambivalence and psychological empowerment. The research method is applicable in terms of its purpose, hypothesis-deductive in terms of the approach, and descriptive-exploratory in terms of the research implementation method. The statistical population of the research includes 1100 people from the public accountant's community of Iran, 297 of whom were selected as a sample using Morgan's table, and the sampling method is available. The research tool is a researcher-made questionnaire. In order to determine the reliability of the questionnaires, Cronbach's alpha method was used using SPSS software, and composite reliability was determined by using SMART PLS software. Also, confirmatory factor analysis was used to show the reliability of the questionnaire. The results showed that there is a relationship between the dimensions and components of professional thinking and ambivalence. There is a relationship between the dimensions and components of professional thinking and empowerment. The obtained value for GOF is 0.51, which confirms the very good fit of the overall model.

Proper use of professional skepticism leads to high quality in the decision making process and in the correct reporting and commenting in reporting. The main objective of this research was to determine and design the conceptual model and the important factors affecting the exercise of professional skepticism auditors.This study used a qualitative research approach is based on grounded theory method.The statistical population includes experts and experts in the field of auditing, who were selected 16 as participants in the research using purposive sampling approach by sampling method. Data were collected through semi-structured interviews with general guidance method and two methods of participant review as well as review of non-participant experts in research were used to obtain data validity and reliability. As well as through coding and classification in terms of concepts and categories (content analysis), all subsets were linked. Finally, the most important factors influencing the auditors' professional uncertainty in the four axes were the criteria for recognizing the audited unit, the individual characteristics and professional abilities of the auditors, effective drivers and sources of pressure. Then there were the strategies and their consequences.And its conceptual model is designed. It is expected that the model presented in this study can be used as a basis for the professional skepticism of Iranian auditors.

Professional skepticism (PS) is one of the key points in audit quality. There are several motivations and barriers to professional skepticism in the audit process. The purpose of this study is to make clear and to compile motivators and effective barriers on auditorschr('39')  PS and to identify its consequences through grounded theory approach that can improve an active and continuous process of PS and thus the result is audit quality. This study is qualitative research. So an interview with 16 individuals, whom associate audit institute and the public managers of Iranian auditors which are chose through purposive sampling approach and Snow Ball approach in 2019. Sampling was continued until saturation of theory in the process of collecting data. To gain validity and reliability of the research, there are some methods used to validate the qualitative research and the model such as: consensus / triangulation, evaluation through members, evaluation based on 10 criteria of acceptability proposed by Strauss and Corbin. Then, the motivators and barriers of PS of auditors in caused situation, in obstacle condition and motivator situation   was analyzed and through noticing  the paradigmatic model of the process of auditorschr('39') PS formation its results include effective consequences (control aspect and Accreditation aspect) and behavioral consequences (economic discipline and response).