Quarterly Publication

Document Type : Original Article

Authors

1 PhD student in accounting, Department of accounting, Bandar abbas branch, Islamic Azad University, Bandar abbas, Iran

2 Professor of Accounting, Department of Accounting, Faculty of Management and Finance, Khatam University, Tehran, Iran

3 Associate Professor, Department of Accounting and Finance, Faculty of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

4 Assistant professor, Department Accounting, Hormozgan University, Bandar Abbas, Iran

5 Assistant Professor, Department of Accounting and Finance, Faculty of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

10.22050/pbr.2022.338057.1260

Abstract

Therefore, this study, understanding the importance of independence functions in the audit profession, seeks to identify the characteristics of inertia as a stimulus for independence in auditing Petrochemical Industry in order to act on its interpretive ranking. This research is mix method due to the nature of data collection, because first through interviews to identify the characteristics of inertia in the auditing profession and then through the checklists of the pair scale, to determine the interpretive ranking. Accordingly, in the qualitative part, is used the grounded theory and in the quantitative part are used, Delphi analysis and the interpretive ranking process. The statistical population in the qualitative section were 12 auditing professionals who, in terms of theoretical knowledge, had the necessary capabilities to develop the concept studied in this study, which were selected through theoretical sampling based on the snowball technique. The statistical population in a Quantitative part were 19 auditors with work experience in Petrochemical Industry and level of technical and specialized knowledge who was selected through homogeneous sampling. The results of the research in the qualitative part indicate the existence of 3 categories, 8 components and 35 concept codes that have laid the inertial features in the auditing profession in the form of an 8-dimensional integrated model.

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