data oriented theory

Auditing and accounting are sciences that at all stages require the application of professional judgments and decisions of their auditors and managers, and this has doubled the importance of attracting talent and retaining them to develop the performance of employees and audit firms. Therefore, the purpose of this study is to provide a model of talent management and succession in auditing with the foundation grounded theory approach using a qualitative approach based on the foundation grounded theory. The data collection tool was a semi-structured interview with experts. To do this, 14 specialized faculty members, partners of auditing firms, members of Iranian Association of Certified Public Accountants, who have expertise in the field of auditing and management, were interviewed using the targeted sampling (snowball sampling) in 2021; In-depth interviews were conducted up to the saturation stage. The research data were analyzed by coding method and Maxqda software and the main categories and concepts were extracted. The talent management and succession model is presented in the form of a paradigm model that includes, causal conditions, contextual conditions, intervening conditions, strategies and messages According to this model, the most important causal conditions that can be effective in managing audit talent and succession are individual, professional and motivational factors. Also, to achieve audit talent management and succession, strategies such as competency, knowledge management, talent institutionalization, and succession must be adopted. The research model also showed that talent management and succession cultivation can have consequences such as performance development and gaining a competitive advantage.

With the introduction of behavioral and psychological issues in the context of the accounting and auditing profession, new areas of meaning entered the field and increased attention to the role of man, his motivations and behaviors in this profession. Trying to identify and define the word “pro-organization” The term made it multifaceted, opaque, and complex caused the purpose of this article is the development of a conceptual model for Auditors’ Unethical Pro-organization Motivations and behaviors based on data grounded theory.

In this research, collected via interviewing a sample of 22 auditors serving as accounting professors at universities, affiliated with Iranian association of certified public accountants, and working as executives in stock exchange, using snowball method and grounded theory.

In this way, extracted 124 conceptual code, 36 secondary items, 18 primary items and 2 conceptual model and components such as Personality characteristics, Moral characteristics, religious beliefs, Attitude, Knowledge and expertise, Experience and skill, Beneficial thinking, Lack of transparency and Unresponsive.

The results of this study showed that Unethical Pro-organizational Motivations and behaviors it originates from, Individual characteristics, Organizational position, Professional characteristics, inside the organization factors and Extra-organizational factors. Lack of attention to these behaviors causes’ decreased transparency and decrease responsiveness.

 On one hand, a new definition of the word “pro-organization” No literature from the past and on the other hand, Identify these behaviors in the audit profession, which has the best ritual of professional behavior. But, there was no such meaning in it. This could be the beginning of new rules and regulations.