Presenting the Pattern of Non-Paternal Behavior of Some Auditors in Iran with an Approach Based on Foundational Data Theory

As one of the examples of ethical behavior: paternalistic behavior plays an important role in the level of compliance with the code of professional conduct by auditors. Therefore, this study aim is to provide a pattern of non-paternal behavior of auditors in Iran. In order to design the research pattern, the foundational data theory was used. In order to determine the current status of paternalistic behavior of auditors, 12 experts working in auditing institutions were interviewed in 2023, who were selected purposefully and by snowball method. After analyzing the interviews and performing the coding process, we obtained 91 concepts in the field of some auditors' non-paternal behavior, which were classified into 9 main categories and 21 sub-categories, and finally, the research pattern was presented. According to the findings of the research causal conditions includes the characteristics of the auditor (personal characteristics, characteristics related to the profession), the economic challenges governing the auditing profession (attracting clients, financial conditions of the auditor) and the relationship between the auditor and the employer (relationship orientation) and background conditions including the low level of job knowledge. (low experience of the auditor), environment and culture (the environment and culture governing the employer's company, the environment and culture governing the auditing firm, the environment and culture of the family) are Also, according to the obtained results, laws and standards (insufficiency in laws and regulations, insufficiency in regulatory mechanisms, insufficiency in standards) and structure of education (educational challenges) were identified as intervening conditions. The findings indicate that auditors, when faced with the main phenomenon, adopt interactive strategies (auditor's interactive strategies, audit firm's interactive strategies, legislators' interactive strategies, employer's interactive strategies) and the choice of these strategies has consequences (distortion of the mission of the profession, distortion of the position The profession will result in the reduction of people specializing in the profession, financial damages.