The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory.

Nowadays, auditing, with its ultimate goal of leveling financial statements up, has a special responsibility to serve public interests. For a successful fulfillment of public responsibilities, auditors should carry personal and professional ethics. This study used the grounded theory to investigate the current maturity status of auditors' professional ethics in Iran, using the experts’ opinions until the end of 2022 . The findings indicate the immaturity of auditors' professional ethics caused by some causal conditions, forcing them to adopt a confrontation strategy, which is either defensive or passive. Effective underlying factors in cultural, social and economic structures were investigated in the present study. Deficiencies in laws and regulations, education and research system, and organizational culture, alongside economic conditions, and the structure of this profession are interfering factors that intensify the immaturity of professional ethics. Enhancing ethics and ethical leadership in the country, defining ethical standards, and developing practical training courses are among the important achievements of this research, which can contribute to the improvement of the professional ethics of auditors in leveling financial statements up.