Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization)

Hosseini, Ramin; Matoufi, Alireza; Kargaz, Mansor; Khozan, Ali

doi:10.22054/qjma.2021.56119.2201

Document Type : Research Paper

Authors

¹ PhD student in Accounting, Islamic Azad University, Gorgan, Iran.

² Assistant professor in Accounting, Islamic Azad University, . Gorgan, Iran.

³ Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.

⁴ Assistant Professor, Department of Accounting, Ali Abadkatool, Branch, Islamic Azad University, Ali Abadkatool, Iran.

https://doi.org/10.22054/qjma.2021.56119.2201

Abstract

One of the problems that many organizations have is changing the behavior of the employees of that organization. Leaving the state of behavioral balance can be considered as human behavioral entropy that can no longer comment on his behavior. Understanding the causes of these behaviors can prevent many problems in organizations. The purpose of this study is to develop a model of auditors' behavioral entropy.. The present study was conducted in the framework of a qualitative approach and using the data research method of the foundation in 2019. Data collection tools were semi-structured interviews and in order to collect information, using purposive sampling method with 29 auditors of the auditing organization and managers of the auditing organization, 15 of whom were members of the community. And 14 of them were other auditors, familiar with the concept of behavioral entropy. In Tehran, interviews were conducted using the snowball method. . Data analysis was performed in three stages of open coding, axial coding and selective coding. Based on that, a qualitative research model was designed. In this model, the most important causal factors included the economic characteristics of the country, the auditor's financial condition, individual and family characteristics, educational and experimental characteristics. Based on that, a qualitative research model was designed. In this model, the most important causal factors, including the economic characteristics of the country, are the audited financial conditions. The underlying context also includes the control system, commitment to professional use, and professional budgeting

Keywords

Main Subjects

Accounting and various aspects of finance

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Empirical Studies in Financial Accounting

Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization)

References

References

Volume 18, Issue 70
July 2021
Pages 139-166

Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization)

References

References

Volume 18, Issue 70July 2021Pages 139-166

Volume 18, Issue 70
July 2021
Pages 139-166