data-based theory

Internal audit is an independent and impartial consulting and assurance activity in order to value and improve the operations of an organization. Therefore, as an important element of the corporate governance system, it can play an important role in creating a suitable platform for the Prevention of fraud and financial abuse. The aim of this study is to present a model of silence failure of internal auditors in Iranian companies. So this research is a fundamental type of research in terms of purpose. Based on the interpretative paradigm, this research was conducted with a qualitative approach and using the data-based theory scheme. The research data was collected through semi-structured interviews with 15 experts in the field of Finance and auditing, selected by theoretical sampling method. In order to validate and validate the data, the methods of the expert judgment approach and the percentage of agreement between the two coders were used. The research data were analyzed in the form of a process called coding, in three stages of open coding, axial coding and selective coding with the help of the 2020 version of the mexicodia software and separated into separate concepts, and a total number of 23 categories were obtained. Finally, within the framework of the paradigm model, a comprehensive model of the failure of the silence of internal auditors was presented, which includes the pivotal phenomenon (failure of the silence of internal auditors), 6 categories for causal conditions, 5 categories for contextual conditions, 4 categories for interventionist conditions, 4 categories for strategies and 3 categories of consequences related to the pivotal phenomenon of research. The results of the study show that the types of biases, along with psychological abnormalities, affect the underlying and interventional conditions that include mental, cultural, individual and organizational factors, and the interactions of these components have led to a major phenomenon in the form of evaluation, classification and coding, which causes the silence of internal auditors to fail.

Integrated Reporting As the latest development of reporting, it has created a new era of providing and communicating financial and non-financial information and value creation. This has made business sustainability and social responsibility more important. The main purpose of this study is to formulate and explain the model of factors affecting integrated reporting by heuristic mixed method. For this purpose, first the qualitative part, using the data method of the foundation and interviewing 19 experts by snowball sampling method, integrated reporting categories and stimuli including causal conditions, background conditions, intervening conditions, strategies and consequences were formulated and modeled. The final was presented. In the quantitative part, research hypotheses were developed and to test them, a questionnaire was designed and information was collected by 368 people who did not participate in the qualitative part. Hypotheses were collected and tested by structural equation method using smart PLS software. The results of the quantitative stage showed that the causal category (legal requirements and conditions and political and economic relations) affects the central category (integrated reporting), the central category (integrated reporting) affects strategies, the intervening condition (instructions and characteristics of the company's management) It affects the strategies, the context conditions (accountability and evaluation system and company facilities) affect the strategies and the leaders (creating a responsible institution and setting the standard and training) affect the consequences.

With regard to the importance of taxation and tax revenues in economic development of the country and the realization of macroeconomic objectives, designing a model for corporate tax compliance in Iranian tax system is inevitable. The present study is aimed at providing a model for corporate tax compliance based on the underlying theory in the Iranian tax system. To this end, we interviewed with 40 experts from different fields (university professors, society of certified accountants, official justice experts, corporates’ finance managers (tax experts); and a model including causal conditions,strategies, contexts, intervening conditions, and implications for corporate tax compliance in the Iranian tax system was presented using the data-based theory research method. Developing and facilitating the relationships between taxpayers and the Iranian National Tax Administrationusing software tools and identifying factors affecting corporate tax compliance, including cultural, economic, and non-economic factors, are the achievements of this study contributing toenhance corporate tax compliance.