Identify the components of auditor behavior based on social capital by qualitative hybrid method, fuzzy delphi and ISM

The aim of this study was to identify the components of auditor behavior based on social capital. This research is a qualitative research that has been done using a foundation-based data theory approach. The statistical population of this study included specialized auditing experts, including partners of trusted auditing firms of Tehran Stock Exchange and Securities Organization, managers of the audit organization, who were selected as participants in the study using a simple sampling approach. In this study, to identify the components, after studying the relevant research literature and interviewing the audit experts, the fuzzy Delphi screening method and then the interpretive structural modeling (ISM) have been used. Based on the results of the research, organizational management factors, professional principles and criteria, human capital, cognitive factors, strategic considerations, organizational environment, and social capital were identified as components of auditor behavior. Based on the results of the tests, it can be concluded that the components agreed upon by the audit experts, based on the components of social capital, have the ability to provide a model of auditor behavior.