Study Future for Emergence Reasons of Unethical Pro-Organizational Behavior According to Audit Negotiation Strategies

Subject Areas : Management Accounting

Azita pourdadashi ¹ , alireza matoufi ² , Ebrahim Abbasi ³ , Mansoor Garkaz ⁴

1 - Ph.D. Candidate., Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
2 - Associate Prof., Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran. (Corresponding Author)
3 - Department of Management, Faculty of management, Alzahra University, Tehran, Iran.
4 - Associate Prof., Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran

Received: 2022-12-21 Accepted : 2023-06-03 Published : 2023-11-22

Keywords:

Abstract :

This study, based on the future research method, to develop possible scenarios in the first place regarding the causes of abnormal behaviors of auditors' assistant organizations and in the second place, by determining the audit negotiation strategies, examine the appropriateness level of such behaviors according to the strategies proposed in the negotiation between the auditor and the employer, in the form of future perspectives.  This study is considered applied in terms of the type of result, and from the point of view of the goal, it is placed in the category of exploratory studies that have been carried out using quantitative and qualitative models.  The participants in the qualitative part were 10 experts in the field of accounting, and in the quantitative part, 25-experienced audit partners participated in this study.  The result of this study in the qualitative part indicated the existence of 6 main categories to evaluate the causes of the emergence of abnormal behavior of auditors, which was confirmed based on Delphi analysis. Then, by selecting 2 factors out of the 6 identified factors as the basis of scenario planning, by conducting thematic analysis, 10 sub-factors emerged. The result of the acquisition in the quantitative part showed that the most important scenario of abnormal behavior of auditors' assistant organization in professional negotiation is the sinusoidal scenario based on the schema of abandonment in auditors, which can be considered in the future based on the compromise strategy in the auditing profession.

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