Presentation of auditors' social capital model with emphasis on five big personality traits

Document Type : Research/Original/Regular


1 Department of Accounting, Khoramshahr International Branch, Islamic Azad University, Khoramshar, Iran

2 Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran

3 Department of Accounting, Khoramshahr Internationa Branch, Islamic Azad University, Khoramshar, Iran


The purpose of this research was to provide a model for auditors' social capital with emphasis on the five big personality factors. For this purpose, in 2023, using the snowball sampling approach, in-depth interviews were conducted with twelve expert faculty members and auditing institutions who were experts and experienced in the field of auditing. The research data was analyzed through the foundation data method, and the results of the coding showed that in the causal conditions, factors such as communication, individual development, organizational development, and intervening conditions include audit strategies, the structure of audit institutions, organizational culture; The ruling base includes the problems of auditors, the environment of auditing institutions, the social personality of auditors; Strategies are audit functions, behavioral functions, and at the end, the main result of this model was identified as individual positive consequences, positive consequences of the auditing organization. It means that auditors, as a social asset, consider themselves to be beneficial to society and the economy, preventing the wastage of resources and providing the interests of the general society as a duty, which has led to the positive consequences of individual auditors and institutions and increased the efficiency of auditors improving audit quality and advancing society's trust in auditors' reports.


Main Subjects

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