نوع مقاله : مقاله پژوهشی
1 دانشجوی دکتری حسابداری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
2 دانشیار گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران. (نویسنده مسئول)
3 استادیارگروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
عنوان مقاله [English]
In the audit profession, the nature of psychoanalytic contracts differs greatly from other structures of organizational behavior due in large part to the inconsistency with the content of the audit profession that maintains the auditor's professional behavior. Psychoanalytic contracts in interpersonal interactions in auditing are an important and significant issue, because due to the existence of a coherent and equal understanding of the content and nature of the audit profession can lead to interaction between the auditor and the audit partner. The purpose of this research is Provide a Model for Interactive/Qualitative Analysis (IQA) of Themes of psychoanalytic contracts of individual interactions Auditor with partners. In this research, in the first part of the analysis, the topics related to psychoanalytic contracts between the auditor and the partner were identified through meta-analysis and Delphi analysis. According to this analysis, 15 experts and specialists in accounting and financial management at the university level, who were selected through homogeneous qualitative sampling, participated. Then, based on the link analysis in the quantitative section, which includes the analysis of internal links and the relationships between links and the systematic impact of links, With the participation of 20 audit partners with more than 10 years of experience, it was decided to establish the most important element of communication between the thematic propositions of psychoanalytic contracts between the auditor and the partner. The results in the qualitative section indicated the existence of two propositional themes under the headings of implicit and implicit themes in psychoanalytic contracts, which entered the phase of link analysis based on 20 propositions that reached theoretical adequacy based on Delphi analysis. The results showed in the quantitative section that in relation to the implicit themes of psychoanalytic contracts, the most stimulating statement of the charismatic style of the partner style is in interaction with the auditor, which ultimately leads to a consequence such as achieving the professional identity of auditors. Also related to the implicit themes of psychoanalytic contracts, the most motivating proposition is the development of clear guidelines for auditors' professional work with an audit partner that will strengthen the auditor's beliefs about the auditing professional's rules and procedures.