Presenting a Model for Social Responsibility of Audit Firms Using Grounded Theory Method

Document Type: Special issue editorial

Authors

Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

10.22075/ijnaa.2020.4442

Abstract

This study was aimed to present a model for social responsibility of audit firms using the grounded theory method. To this end, the components and dimensions of social responsibility model of audit firms were identified and explained. The research method was applied in terms of purpose, mixed (qualitative-quantitative)exploratoryin termsof datatype, anddescriptive-correlationalinterms of data collection time. The statistical population of the qualitative part of research included experts and managers of audit firms and top professors in auditing in the country, among whom, 30 people were selected as sample size using purposive sampling method and saturation principle. The second group of the statistical population included all financial and audit managers of Shasta subsidiary firmas, among whom 145 people were selected as sample using relative stratified random sampling method. The results showed that the model of social responsibility measurement in audit firms has five dimensions of causal conditions (audit firm size, audit quality, auditor’s expertise, corporate size,auditfeesandtimebudget),axialphenomena(trust,technicalandcomparability,willingnessto invest, law-orientedness and business ethics), contextual conditions (internal controls, voluntary disclosure of financial statements, transparency of financial statements), intervening conditions (CEO’s personalitytraits,accountingconservatism,andpoliticalconsiderations)andconsequences(financial development, information validity, information quality, trust and social participation, and corruption).

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