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May 9, 2023پژوهش های حسابداری مالی و حسابرسی#R##N#the financial Accounting and Auditing ResearchesOpen Access

Designing and explaining the process model of social-ethical responsibilities in audit institutions (mixed approach)

mahmoudm malekipour gharbi Hasan Ghodrati hosein jabbari Hosein Panahian ali akbar farzin far

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Key Points

This research aims to design and explain a process model for social-ethical responsibilities in audit institutions.
Qualitative phase involved 11 expert interviews using snowball sampling technique.
Quantitative phase included a sample of 248 managers from audit institutions using simple random sampling.
Data analysis was conducted using SPSS and LISREL software for descriptive and inferential analysis.
A process model for social-ethical responsibilities in audit institutions was designed.
Hypothetical relationships of the model were tested and confirmed in a large population.

Implication

Mixed approach shows the process model of social-ethical responsibilities in audit institutions, suggesting improved practices.

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Cite This Study

gharbi et al. (2023) studied this question.

synapsesocial.com/papers/6a1e730830b38c64201b6494 https://doi.org/10.71608/faar.2026.1072265

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