Thematic analysis of the audit culture pattern

Article Type:
Research/Original Article (دارای رتبه معتبر)

The purpose of the present research is to thematically analyze the factors affecting the audit culture and presentation a model of related indicators with it according to the definition of culture, using the theories of auditing experts(managers).


This article is in the framework of qualitative research strategy and based on thematic analysis method and interviews with 22 audit managers in a purposeful sampling method, first based on commonalities, related themes, main and finally the central themes of each category Identifies the research topic and finally draws and analyzes a network of topics related to what the audit culture is. The validity of the research tool (interview) was reviewed and confirmed by the interviewees and then the expert professors, and to measure the reliability, the method of intra-subject agreement was used, which according to this method was 89%. Thematic analysis method was used to analyze the data.


After reviewing books, articles and conducting semi-structured interviews with experts, 985 agents or open source code were counted and then 41 concepts were identified by the researcher which were categorized into 22 sub-themes and 5 main themes as dimensions of audit culture, these dimensions include: social values, ethical values, religious values, economic values, political values. Therefore, the themes related to what an audit culture is show that the audit culture is related to the values and beliefs of the audit that affect the culture of managers and auditors and the audit institutions. In this context, social values, social action and participation, political values and economic empowerment are among the beliefs and norms related to culture that affect the culture of managers and audit firms and direct their behavior. In this context, social values, social action and participation, political values and economic empowerment, including the beliefs and norms related to culture that affect the culture of managers and audit institutions and direct their behavior. On the other hand, values such as ethical, attention to religious values and strengthening the foundation of audit structures are among the audit values that have influenced the behavior of managers and the audit institutions, therefore according to "thematic analysis" the dimensions of audit culture are: social, ethical, religious, economic and political values. Therefore these categories can be expressed with a little tolerance in the culture of auditing.


According to the research findings "audit culture is the basis of the audit society, that includes a set of values, norms, beliefs, cultural and historical mores affecting the behavior of auditors also the basis of specific values (social, ethical, religious, economic and political) emanating from the community and affecting the culture of auditors in the audit environment and society".Therefore, to develop auditing culture in iran, we should focus on the categories extracted from this research, In this case, we can have a dynamic culture in the field of auditing.

Journal of Audit Science, Volume:22 Issue: 4, 2023
173 to 215  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 1,390,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
دسترسی سراسری کاربران دانشگاه پیام نور!
اعضای هیئت علمی و دانشجویان دانشگاه پیام نور در سراسر کشور، در صورت ثبت نام با ایمیل دانشگاهی، تا پایان فروردین ماه 1403 به مقالات سایت دسترسی خواهند داشت!
In order to view content subscription is required

Personal subscription
Subscribe for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!