Pattern design of data foundation of code of ethics for independent auditors based on a critical perspective in the view of professionals

The basis of many auditors' functions and activities in their behavior and values should be searched, that’s why attention to professional behavior and its consequences is the most basic research topics in organizational areas. The aim of this research is Identifying pattern of Code of Ethics for Independent auditors based on a critical perspective in the view of professionals.

This research is mixed (qualitative-quantitative) that the qualitative part was conducted by the qualitative method of Grounded Theory. Seventeen elites of audit were selected by snowball sampling and Semi-structured interview were conducted to collect data. Data analysis method by Grounded theory was performed and 170 auditors in the quantitative section were selected as a statistical sample. Data analysis in the qualitative section to analyze qualitative data using documents and interview was performed by Grounded theory. In the quantitative section descriptive and inferential statistical methods and spss19 software were used.

By doing open coding, axial and selective the central category of this research criteria and indicators of auditors' professional conduct  was called and In the dimension of environmental factors economic and competitive indicators, In the dimension of organizational factors Indicators of corporate governance, organizational culture and ethical leadership, In the dimension of individual value factors Indicators of religious values and moral values, In the dimension of social factors social Responsibility Indicator, In the dimension of Individual factors  the Indicators Honesty Accountant, Accountant Confidentiality and accountant neutrality were identified.

The professional behavior of independent auditors in accounting is not a repulsive phenomenon, it requires the formation of some conditions and the implementation of some strategies; which leads to tangible consequences; which guides the person in making the right choice.