Saaed Samimi - Ph.D. Student, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
Younes Badavar Nahandi - Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
Ali Asghar Mottaghi - Assistant Professor ,Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

This study aims to explain the convergence model between the expectations of auditors and users of financial statements with the multidimensional grounded theory and structural equation modeling. The study's statistical population consisted of university faculties, auditing firm partners, tax auditors, official justice experts, financial analysts, senior creditors, and social security insurance auditors. The sampling method of the present study is a mixed purposive approach, which led to ۴۲ in-depth and semi-structured interviews to achieve theoretical saturation. The extant study was implemented in ۲۰۲۰ and ۲۰۲۱. The grounded factors for the expectation convergence provide Provision of a cultural and educational context; Reforming, unity of procedure between upstream laws and regulations; Enhancing audit performance and effectiveness; Continuous monitoring of professional organizations and regulatory bodies on the performance of auditors; Strengthening the computer auditing infrastructure and paying attention to social responsibility and Requiring auditors to be accountable. Furthermore, the convergence between the expectations of auditors and users of financial statements has consequences providing an optimal allocation of resources, data transparency, and crime reduction, Improving the quality of information and financial reporting features, efficient standards following environmental conditions, and ultimately, dynamism and increase of trust and growth and effectiveness of the audit profession.

Audit Performance, Environmental conditions, Expectation convergence, Financial Reporting Features, Quality of Information