Designing and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method

The main purpose of this study is to design and present a model for the development of auditors' ethical behavior by the meta-combination method. The present study in terms of nature of data and analysis style and based on the method of data collection, documents and analytical-descriptive and research data are collected and analyzed using meta-combined method. The statistical population studied in this study: 25 experts in the field of accounting, In the meta-composition section of the statistical community, all researches (books, articles, dissertations) published in domestic and foreign databases were surveyed based on defined keywords in order to obtain a sample that causes theoretical saturation. To search for published research, keywords were reviewed in the period 1980-2019. According to the research findings, the development of their moral behavior includes the components of satisfaction, honesty, support of public interest, competence, religious beliefs, virtue and education and cultural dimensions including masculinity versus feminism, avoiding uncertainty, collectivism in Against individualism, the power gap, the long-term view versus the short-term, professionalism versus legal control, monotony versus flexibility, conservatism versus optimism, secrecy versus transparency.