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Designing a Model of Conspiracy Illusion in Auditors Based on Ethical Concepts: A Foundational Data Approach
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A Ghafour1   , A Matoofi2 , M Garkaz3 , A Khozain4 |
1- Ph.D. Student of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
2- Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran. , alirezamaetoufi@gmail.com
3- Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
4- Department of Accounting, Aliabad Katul Branch, Islamic Azad University, Aliabad Katul, Iran |
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Abstract: (255 Views) |
Background: Although conspiracy theories are considered a harmless pastime, they can have important social consequences. Therefore, the growth of conspiratorial beliefs and its root antecedents is worrying. On the other hand, this importance hides the potential social discord and public distrust. In this regard, the aim of the current study is to design a model of conspiracy illusion in auditors based on ethical concepts with the foundation's data approach.
Method: The present study is descriptive and belongs to the category of qualitative research. The research community was independent auditors of the audit organization, 12 of whom were selected by snowball sampling. The research data was collected using unstructured interviews and finally analyzed using coding methods based on data foundation theory.
Results: The results of the coding were revealed in nine main categories and forty subcategories. The main categories included behavioral immaturity, unhealthy administrative system, job pressures, powerful leaders, behavioral abnormalities, skeptical mentality, organizational instability, ineffectiveness of audits and ignoring the mission of the audit profession, which were in causal, contextual, consequences, strategies and intervention categories. were categorized and formed the research model.
Conclusion: The growth process of ethical concepts in auditing shows that auditors face the fundamental challenge of immaturity of professional ethics when faced with ethical decisions in the profession. From the point of view of psychologists, one of the important issues in professional ethics is the category of moral growth and maturity, which is defined as the process of achieving justice in relationships with others.
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| Keywords: Professional ethics, Conspiracy illusion, Financial statements, Auditors, Audit institutions |
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Full-Text [PDF 695 kb]
(120 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/06/22 | Accepted: 2023/08/29 | Published: 2025/01/29
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