Presenting A Pattern To Identify Information Concealment Factors Focusing On Auditing Field Based On Grounded Theory Method

Concealment in financial reporting and audit reports has become a major challenge. Therefore, legislative assemblies of the accounting and auditing profession have paid special attention to the causes of concealment and available solutions to prevent the occurrence of fraudulent behavior .The auditing profession as a regulatory activity and one of the mechanisms of corporate governance is necessary to gain and maintain investors' trust in the existence of information symmetry the fairness of the market and the reliability of available information.The purpose of this research is to present a pattern to identify the causes of concealment in accounting profession.In this research a qualitative method with an approach based on contextual theorizing or grounded theory has been used. Data collection has been performed using semi-structured interview technique for which 16 experts with at least 12 years of work experience have taken part selected by purposive sampling (snowball). The research data have been analyzed based on open, axial and selective coding, as the major components of grounded theory by MAXQDA software.during the open coding process, 549 codes have been extracted from interviews conducted with experts and specialists in the field of research and have been converted to 107 more abstract concepts. At the end, 30 categories have been identified which led to a paradigm model for defining the causes of concealment occurrence in financial and audit reports, containing casual conditions, intervening factors, background and also strategies relevant to identifying causes of concealment and consequences.