Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach

The purpose of this study is to investigate the factors affecting the reporting of professional misconduct in auditing with a foundation approach. The foundation data theory approach uses a qualitative approach based on foundation data theory. Data collection tool was a semi-structured interview with experts. The auditors were knowledgeable and experienced, in-depth interviews were conducted to the point of saturation. Research data were analyzed using coding method and Maxqda software and the main categories and concepts were extracted. The results indicate that professional judgment, professional ethics, auditor experience and skills, individual factors, psychological factors, emphasis on emotional components, the role of moral components and environmental factors were identified in the form of causal conditions, contextual conditions, strategies and consequences and intervening conditions. The results indicate that professional judgment, professional ethics, auditor experience and skills, individual factors, psychological factors, emphasis on emotional components, the role of moral components and environmental factors were identified in the form of causal conditions, contextual conditions, strategies and consequences and intervening conditions.