Presenting a Structural-Interpretive Model of Auditors' Spontaneous Behaviors

Faraji, Mehdi; Farzinfar, Aliakbar; Safari Gerayli, Mehdi; GHodrati, Hasan

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year 17, Issue 66 (2025)

fa 2025, 17(66): 36-57

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Presenting a Structural-Interpretive Model of Auditors' Spontaneous Behaviors

Mehdi Faraji¹

, Aliakbar Farzinfar ^*¹

, Mehdi Safari Gerayli²

, Hasan GHodrati¹

1- Department of Accounting, Kas.C., Islamic Azad University, Kashan, Iran.
2- Department of Accounting, BG.C., Islamic Azad University, Bandargaz, Iran.

Abstract: (53 Views)

Auditing as a fundamental element in the corporate governance system, operates in a dynamic and complex enviroment that requires a deep interweaving of specialized knowledge,professional judgment,and ethical commitment. In this high-stakes environment,auditors' professional actiona are shapedat at the intersection of formal standards and operational imperatives,which in turn requires a nuanced understanding of the dynamic interaction of structural requirements and environmental exigencies.This study examines and interpretive structural modeling of factors affecting auditors' spontaneous behaviors. In terms of methodology, this research is exploratory and analytically mixed, because due to the lack of a coherent framework for auditors' spontaneous behaviors, it uses Glaser's approach through data analysis and interviews with experts. Then, using Delphi analysis, the reliability of the identified dimensions is examined, and finally, in the quantitative part, using interpretive structural modeling, the most influential dimensions of auditors' spontaneous behaviors are determined. The statistical population of the study consisted of 16 academic experts and audit professors with professional experience in the field of auditing in 1403, who were selected purposefully and with a snowball approach. The results of the study in the qualitative section indicated 4 categories (professional perceptions, professional governance structures, contextual performance requirements, and spontaneous behavioral outputs), 12 main components (sense of belonging and organizational identity, insight into professional authority, perception of the consequences of action, institutionalized ethical norms, standardized frameworks, responsive monitoring mechanisms, competitive environmental pressures, inherent complexities of the business unit, technology and innovation in processes, initiative in improving quality, transprofessional interaction with stakeholders, sustainability and continuity in commitment) and 82 basic themes. On the other hand, the findings of the interpretive structural analysis (ISM) in the quantitative part showed that the insight of professional authority has been identified as the most influential dimension of auditors' spontaneous behaviors.

Article number: 3

Keywords: Spontaneous Behaviors, Professional Perceptions, Governance Structures, Contextual Requirements, Behavioral Outputs.

Full-Text [PDF 1336 kb] (45 Downloads)

Type of Study: Research | Subject: Special

References

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Faraji M, Farzinfar A, Safari Gerayli M, GHodrati H. Presenting a Structural-Interpretive Model of Auditors' Spontaneous Behaviors. fa 2025; 17 (66) : 3
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