Presenting a professional judgment model of tax auditors using the grounded theory approach

The current research seeks to formulate the model of professional judgment of tax auditors with the approach of grounded theory. Since it is expected that the results of this research will be taken into consideration by the managers of the Iranian National Tax Administration, it is among applied research and its nature is exploratory, which is implemented with a qualitative method. Data collection was done by snowball sampling through interviews with 11 tax audit experts in 1402 and then data analysis. Using the systematic approach of Strauss and Corbin (1998), the pattern of professional judgment of tax auditors was explained along with its explanatory components, i.e. causal conditions, background conditions, strategies, intervening factors and consequences. In compiling the professional judgment model of tax auditors, 13 causes were selected as causal conditions, the experts emphasized the importance of the quality of documents and documents, the multiplicity of laws and regulations, the auditor's experience, and the auditor's personal characteristics. The central phenomenon of the present research was the professional judgment of tax auditors was identified. Then, according to the conditions of the background and the intervener, strategies related to professional judgment and its consequences have been presented and the final model has been developed based on it.