An indigenized model for audit behavior based on social capital

The present research develops and examines an indigenized model for understanding the determinants and consequences of social capital among Iranian audits. This is a mixed exploratory paper and the thematic method was used for qualitative analysis. The statistical population of the research includes professional audits including trustable audits of the Tehran Stock Exchange and managers of the Iran Auditing Organization. Purposeful sampling was used to pick sample members for the qualitative phase. Data reached saturation in the ۱۸th interview but ۲۰ interviews were conducted for a higher validity. Using a qualitative method, research model constructs were identified namely organizational management, moral principles and professional rules, human capital, cognitive factors, strategic considerations, organizational environment, and social capital. Then, the created model was tested among the certified public accountants of Iran using simple random sampling. The structural equations modeling with partial least squares (PLS) was used to analyze data. The results show that all research hypotheses were supported. At the end of the paper, practical implications and future research are discussed.

Keywords:

audit behavior , Social Capital , structural equations modeling , Partial Least Squares