Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory

The effect of audit firms and oversight board on audit quality is crucial. However, the factors affecting their qualities have not been studied as well. Most of studies in audit quality era have been done at audit work level by using empirical, reviewing or archival methods. On the other hand, the qualitative method has not been considered as it should be. In order to satisfy these needs, in this research by using multi-grounded theory and doing semi structured interview with 23  famous persons in audit profession in Iran in 2017, that have been selected by using theoretical sampling, a qualitative model including seven key eras have been detected that effect quality at firms and oversight boy level, namely: ISQC 1, quality control process of the oversight body, the new oversight body challenge, reporting, sanctions, the fundamental problems of the profession, and the environmental factors. These aspects will be further discussed and suggestions will be presented.