Appraisement the Most Provocative Areas of Audit Teams Vulnerability and its Key Consequences in the Context of Professional:

Document Type : Original Article


1 PhD student, Department of Accounting, Faculty of Accounting and Management, , Firoozkooh Branch.Islamic Azad University, Firooz kooh, Iran

2 Associate Professor, Faculty of Management and Accounting, Firoozkooh Branch. Islamic Azad University, Firoozkooh, Iran

3 Assistant Prof. Faculty of Accounting and Management. Firoozkooh Branch. Islamic Azad University, Firooz kooh, Iran



The purpose of this study is appraisement the most provocative areas of audit teams vulnerability and its key consequences in the context of professional cases by Grounded Theory and systematic representation. This study is considered to be a mixed and exploratory methodology, After identifying the dimensions of the model, this study sought to determine the drivers and consequences of the traumatic contextual axes in audit teams through Delphi analysis and using the systematic representation process. For this purpose, 12 accounting experts in the qualitative part and 23 auditors and supervisors who had more than 5 years of professional experience in auditing participated in the quantitative part of this study. The results indicate the existence of 3 categories and 8 components and 41 conceptual themes, which Delphi analysis indicates the reliability of all study axes. In the quantitative part, the results showed that there are 4 axes of bureaucratic structure disorder; standard disorder and professional code of conduct; Social identity disorder and team work culture disorder in the audit profession, based on the secondary driver of lack of effective leadership, create consequences such as auditors' professional behavior commitment disorder and individual perception of auditors, and become the foundation of the main consequence. The results are indicative of the fact that the contextual dimensions identified as the most stimulating and traumatic axis in audit teams include a range of structural, institutional and social categories that are the upstream elements in the formulation of policies.


Main Subjects

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