Auditing is done with the purpose of creating confidence in the financial statements, and the auditors' comments show the extent to which the audited financial statements are free of distortions and errors. The current research was conducted with the aim of designing the opinion model of independent auditors with the grounded theory approach. The qualitative research method is based on theorization of the grounded theory, to collect the information from semi-structured interviews and analysis of the information was done using the Strauss and Corbin method. Sampling was done by theoretical method and using targeted-judgment and snowball techniques, based on which 23 interviews were conducted. The results of the analysis obtained from the interviews, during the process of open, central and selective coding, led to the presentation of the model of the auditors' comments based on theorization of the Grounded Theory, including 6 categories and 41 concepts. Based on the model of auditors' opinions, financial managers, by understanding and identifying the causal factors affecting auditors' opinions and improving the background conditions, can implement strategies in order to achieve an audit opinion at an acceptable level and with Adopt the desired quality while considering the interfering conditions.
Havasi Taleb, ,. M., Hejazi,, R., & Noravesh, I. (2023). Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach. Applied Research in Financial Reporting, 11(2), -.
MLA
, Mahmoud Havasi Taleb; Rezvan Hejazi,; Iraj Noravesh. "Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach". Applied Research in Financial Reporting, 11, 2, 2023, -.
HARVARD
Havasi Taleb, ,. M., Hejazi,, R., Noravesh, I. (2023). 'Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach', Applied Research in Financial Reporting, 11(2), pp. -.
VANCOUVER
Havasi Taleb, ,. M., Hejazi,, R., Noravesh, I. Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach. Applied Research in Financial Reporting, 2023; 11(2): -.
