Document Type : Research Paper
Authors
1
ph.D student, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2
Assistant Professor of Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran
3
Associate Professor of Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran
Abstract
Subject and Purpose of the Article: Behavioral distortions are one of the behavioral deviations among the partners of audit institutions and are considered as an important element in financial markets.
Research Method: This research is applied and exploratory research in terms of purpose, and basic research in terms of results and qualitative data in terms of data type. The participants of this research are the heads of auditing institutions in Tehran,
Research Findings: Data analysis was done in three stages of open coding, central coding and selective coding using MAXQDA software. After the detailed analysis of the interviews, the research findings led to the identification of 74 extracted concepts from 12 main categories. Based on the six dimensions of the paradigmatic model categories, then the categories were placed based on the six dimensions of the paradigmatic model categories (causal conditions,
Conclusion, Originality and its Contribution to the Knowledge: The paradigm model of research in causal conditions includes 1- individual factors, 2- environmental factors; The categories in the central phenomenon section include 1- managerial factors, 2- communication factors; The categories in the contextual conditions section include 1- organizational factors, 2- individual factors; The categories in the intervening conditions section include 1- organizational factors, 2- environmental factors; The categories in the strategy section include 1- intra-organizational, 2- extra-organizational, and it is expected that with the implementation of these strategies, consequences such as behavioral consequences and anti-effectiveness in auditing institutions will be imagined.
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