International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Modeling The Consequences and Context Of Corruption From The Perspective Of Auditing Utilizing Grounded Theory

Document Type : Original Article

Authors
ali nikouei 1
ali mohammadi 2
ali bayat 2
1 PhD Student, Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran
2 Assistant Professor, Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran
10.30495/ijfma.2022.65092.1776
Abstract
This is a mixed method developmental and applied type of research. In the study’s qualitative section,15 experts were interviewed, selected via the snowball method. Moreover, the required categories and concepts were extracted utilizing the grounded theory. In the quantitative part, using the mentioned concepts, a Likert scale questionnaire was designed and provided to 302 accounting and auditing graduate and PhD students in at the universities of Tehran, Karaj, Ghazvin and Zanjan. The sample size was determined utilizing the Morgan table and the sample was selected via the random sampling method. The SPSS24 and LISSREL 8.8 software were used to analyze the data. According to the findings of the qualitative component of the research, the consequences include: Increased accountability (5 concepts), social capital (5 concepts), cost management (2 concepts), teamwork (2 concepts), organizational attitude (4 concepts). Furthermore, the underlying conditions affecting auditing firms fighting against corruption are: Administrative-managerial failures (6 concepts), sociocultural failures (7 concepts). The findings of the confirmatory factor analysis in the quantitative part also confirmed the model derived from the qualitative section.
Keywords
Consequences
Background Conditions
Auditing
Modeling
Grounded Theory
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