foundational data theory

In the last two decades, corporate governance has undergone many changes, including the role of the audit committee, which has changed from a passive state to an active state in companies. Audit committees are a valuable and complementary part of governance activities in organizations, and their existence is the title of a supervisory structure is considered an important element in good corporate governance, so the skills and competencies of the audit committee are vital for the effectiveness of the committee in performing its duties. Therefore, the purpose of this research is to provide a model for the competence of audit committee members according to the conditions prevailing in the country of Iran. The present research was conducted by using the interview with 15 experts in the auditing profession who were part of the academic faculty of the university and the society of official accountants of Iran, the audit committee of the partners of the auditing institutions, using the data-based snowball method. The collected research data were analyzed through three stages of open-centered and selective coding, and 174 conceptual codes, 18 sub-categories, 9 main categories and a conceptual model were extracted. Therefore, the most important achievement of this research can be the achievement of a paradigmatic model of audit committee competence. The results of this study showed that the competence of audit committee members in order to achieve the desired level of effectiveness requires a set of individual knowledge, skills, experience and environmental competences. Brought this study can be a good start to consider an index to achieve and evaluate the necessary competencies among members of the audit committee to be used by professional associations and organizations and board members.

One of the most important challenges that currently threatens society and the auditing profession is the tendency of auditors to leave the auditing profession. In recent years, we have seen an increasing number of requests for auditors to leave audit institutions. The purpose of this research is to investigate the factors affecting auditors' exit from the auditing profession. In order to achieve this goal, with a qualitative methodology approach and using the foundational data theory method, in 2022 and 2023 with 29 experts in the auditing profession who were randomly and purposefully selected using the snowball method. An interview was conducted and theoretical saturation was achieved at the end. The interviews conducted using Atlas TI software became a developed model consisting of three categories of factors: micro, medium and macro. The results obtained from the research showed that 64 factors cause auditors to leave the auditing profession The most important factors are audit fees, job burnout, alternative job opportunities for employees, lack of patience of employees for job promotion. The present study can provide interesting and useful views for the auditing profession, auditing institutions, the community of certified accountants and legislators in order to prevent auditors from leaving the profession and strengthen the position of the independent auditing profession in Iran.

The purpose of this research is to know and understand the experiences of experts in the field of presenting the company's leadership model in the information technology age. This study has a qualitative design. In this research, a structured interview was conducted with 20 experts who are familiar with corporate governance and information technology, and the obtained information was analyzed with open, central, and selective three-stage coding based on the foundation's data theory. The selected codes were categorized into four main groups of effective factors in technology implementation, internal controls, external controls, and effective corporate governance. Increasing expertise and updating, integrating information and productivity, independent and internal auditing, internal controls, service compensation system, incentive system, reward system, virtual and borderless network organizations, media control, legal system control, stakeholders' needs, market control is one of the components of corporate governance in the era of information technology, which increases the effectiveness and efficiency of the corporate governance system.

As one of the examples of ethical behavior: paternalistic behavior plays an important role in the level of compliance with the code of professional conduct by auditors. Therefore, this study aim is to provide a pattern of non-paternal behavior of auditors in Iran. In order to design the research pattern, the foundational data theory was used. In order to determine the current status of paternalistic behavior of auditors, 12 experts working in auditing institutions were interviewed in 2023, who were selected purposefully and by snowball method. After analyzing the interviews and performing the coding process, we obtained 91 concepts in the field of some auditors' non-paternal behavior, which were classified into 9 main categories and 21 sub-categories, and finally, the research pattern was presented. According to the findings of the research causal conditions includes the characteristics of the auditor (personal characteristics, characteristics related to the profession), the economic challenges governing the auditing profession (attracting clients, financial conditions of the auditor) and the relationship between the auditor and the employer (relationship orientation) and background conditions including the low level of job knowledge. (low experience of the auditor), environment and culture (the environment and culture governing the employer's company, the environment and culture governing the auditing firm, the environment and culture of the family) are Also, according to the obtained results, laws and standards (insufficiency in laws and regulations, insufficiency in regulatory mechanisms, insufficiency in standards) and structure of education (educational challenges) were identified as intervening conditions. The findings indicate that auditors, when faced with the main phenomenon, adopt interactive strategies (auditor's interactive strategies, audit firm's interactive strategies, legislators' interactive strategies, employer's interactive strategies) and the choice of these strategies has consequences (distortion of the mission of the profession, distortion of the position The profession will result in the reduction of people specializing in the profession, financial damages.

The statistical population of the research included an unlimited number of experts, professors and specialists in the field of management accounting and behavioral sciences, and the number of interviewees was about 16 people. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, in the method of continuous comparison, a concept was extracted from several codes, and in the same way other codes were also converted into concepts until finally 100 concepts were obtained. In the next step, some concepts were put in the form of a category so that 20 categories were obtained for this research. The findings of the research showed that 4 categories emerged as the central categories, which include: accountants' judgment, people's judgment and decision making, behavioral factors, evaluation and control. Other categories to be presented in the visual model were placed in five categories of causal conditions (4 categories), background or context (2 categories), intervening conditions (4 categories), strategies (3 categories), consequences (3 categories). Finally, the results showed the significance of the relations and components of the presented model.

The purpose of this research was to design a structural model of local factors affecting behavioral management accounting. The research method was qualitative and quantitative. Research information was collected through interviews. The statistical population of the research included experts, professors and specialists in the field of management accounting and behavioral sciences, and the number of interviewees was about 16 people. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, in the method of continuous comparison, a concept was extracted from several codes, and in the same way, other codes were also converted into concepts, until finally 20 categories and 100 concepts were obtained. In the next step, the obtained indicators were designed in the form of a questionnaire, and 58 completed questionnaires were collected among the second statistical population, i.e. the activists and employees of the field of management accounting in the capital market, who were available, and the data obtained in the quantitative part of the research. were analyzed and the findings of the research showed that 4 categories appeared as the central categories which include: judgment of accountants, judgment and decision making of people, behavioral factors, evaluation and control. Other categories to be presented in the visual model were placed in five categories of causal conditions (4 categories), background or context (2 categories), intervening conditions (4 categories), strategies (3 categories), consequences (3 categories). Next, based on the indicators, components, concepts and categories of the proposed model, a questionnaire of 100 questions was developed 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.  Therefore, it can be claimed that all existing structural relationships have been confirmed and the quantitative analysis is valid on the accuracy and reliability of the results of the qualitative analysis. Therefore, the results of the confirmatory factor analysis indicate the overall fit of this component (causal condition variable, central, strategies, context, interventionist, and consequences) of the proposed model with the data and indicate the proper fit of this part of the measurement model.

This research aims to design a conceptual model for the effect of Covid-19 on the performance of independent auditors in Iran. The current quantitative-qualitative research was conducted using the approach based on the foundation's data theory. The statistical population included experts and experts in the field of auditing, partners of auditing institutions and managers of the Iranian Certified Public Accountants Association, and a total of seventeen people were selected as participants in the research using a purposive sampling approach. The data was collected by an in-depth interview with the general guidance method and in semi-structured form and snowball technique. Finally, the questionnaire obtained through the interview, which included 30 concepts from 220 sections, was subjected to quantitative analysis using 50 samples from 1398 to 1400, and finally, the qualitative data were analyzed using SMART PLS software. The paradigm model has been explained.The results show that some factors such as causal factors, intervenors, context finders, implementation strategies and finally, the consequences of covid-19 have affected independent auditors' performance and have impacted the auditing profession.Since this research was carried out in the emerging and competitive financial market with Iran's economic embargo and many countries were unwilling to provide vaccines to Iran, it was possible to provide useful information in this context for the readers and it led to an increase in the knowledge of auditors' performance.

Subject and Purpose of the Article: 

The main goal of this research is to provide a model to solve the challenges and bottlenecks of accounting standards of the public sector by using Grand theory.

The statistical population of the research includes the members of accounting faculty of universities, financial managers and accountants of executive bodies, official accountants and working auditors, and personnel of the State Court of Accounts and the General Inspection Organization. Sampling has been done with the available method, starting with the snowball method. Data saturation was achieved in 18 interviews.

The findings of the research indicate that the influencing factors in thirteen dimensions, including legal challenges and limitations, administrative and operational processes, accountability, organizational efficiency and productivity, manpower training, organizational challenges, consolidated financial statements in the government, human resources, political, strategy organization, acceptance of international standards, users' decision-making and managerial barriers, and experts agree on the factors proposed by this research to design and explain the model of providing a model for solving the challenges and bottlenecks of the accounting standards of the public sector of Iran.

Conclusion, originality and Contribution to knowledge: 

The results of the research can be used in strategic financial reporting decisions to increase the efficiency of the capital market and remove some of the barriers to foreign investment, formulate financial reporting standards, facilitate the implementation of accounting and other reporting standards.