Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach)
Ethical judgment is a thought process that is influenced by many factors such as the auditor's personal values and external influences on audit judgments. In the field of auditing, people's risk tolerance can affect the volume of proceedings and the type of tests and ultimately overshadow the auditor's professional judgment. The purpose of this research is to develop the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach).The present research was conducted by interviewing 20 experts in the auditing profession, who were part of the auditors and members of the Certified Public Accountants Society of Iran, and by using the snowball method and multifaceted foundation data theory. In this way, 500 conceptual codes, 40 sub-categories, 15 main categories and 1 conceptual model were extracted and components such as professional experience, specialized knowledge, psychological factors, professional ethics, supervision of supervisory institutions, leadership, teamwork, cooperation, Stakeholder community, work complexity, auditor's internal satisfaction, stakeholder pressure, time pressure, motivation and personal interests, opportunistic behavior, cultural structure, justification power, etc. were identified. The results of this study showed that auditors' motives and unethical behaviors originate from factors such as individual characteristics, organizational position, professional characteristics, internal and external factors. Failure to pay attention to the occurrence of such behaviors shows a decrease in transparency and unwillingness to respond at the community level.
- 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.