Designing a process model of social-ethical responsibilities in audit institutions (qualitative approach: foundational data theory)

The present research has been done with the aim of providing a process model of social-ethical responsibilities in auditing institutions. This research is applied in terms of purpose, and in terms of survey-exploratory approach and qualitative research. The statistical population of this research was a group of experts including professors and researchers who are experts in the field of auditing, managers and partners of auditing institutions, and compilers of accounting and auditing standards and principles, who were interviewed in depth. Selection of experts and conducting interviews with them continued until theoretical saturation was reached and then it was stopped. In this research, the snowball sampling method was used and this process continued until the theoretical saturation of the researcher was reached. Finally, this method was an interview with 11 experts. In this research, since the foundational data theory method was used, the main tool for data collection was an in-depth and unstructured interview with experts. Finally, after three open, central and selective codings, the research conceptual model was designed. In this model, 14 identified categories were categorized in the form of causal, central, contextual and environmental, intervening, strategic and consequential variables.