The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory

With the introduction of behavioral and psychological issues in the context of the accounting and auditing profession, new areas of meaning entered the field and increased attention to the role of man, his motivations and behaviors in this profession. Trying to identify and define the word “pro-organization” The term made it multifaceted, opaque, and complex caused the purpose of this article is the development of a conceptual model for Auditors’ Unethical Pro-organization Motivations and behaviors based on data grounded theory.

In this research, collected via interviewing a sample of 22 auditors serving as accounting professors at universities, affiliated with Iranian association of certified public accountants, and working as executives in stock exchange, using snowball method and grounded theory.

In this way, extracted 124 conceptual code, 36 secondary items, 18 primary items and 2 conceptual model and components such as Personality characteristics, Moral characteristics, religious beliefs, Attitude, Knowledge and expertise, Experience and skill, Beneficial thinking, Lack of transparency and Unresponsive.

The results of this study showed that Unethical Pro-organizational Motivations and behaviors it originates from, Individual characteristics, Organizational position, Professional characteristics, inside the organization factors and Extra-organizational factors. Lack of attention to these behaviors causes’ decreased transparency and decrease responsiveness.

 On one hand, a new definition of the word “pro-organization” No literature from the past and on the other hand, Identify these behaviors in the audit profession, which has the best ritual of professional behavior. But, there was no such meaning in it. This could be the beginning of new rules and regulations.