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The Professional Practices Framework of Auditors' Strategic Decisions and Its Impact on Pressures Leading to Shirking: A Theoretical Extension of Bricolage In Auditing
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Alireza Saadati   , Negar Khosravipour * , Mohammad Ali Bidari |
| Assistant Professor, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran & Central Tehran Branch Islamic Azad University |
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Abstract: (259 Views) |
| Policy-making approaches in the audit profession from the perspective of strengthening individual capabilities to creating synergy in information sharing, in the past were mostly based on the conditions of the job description and verification of auditors' professional characteristics, while today, with the development of behavioral theories in this profession, it is moving towards epistemology resulting from auditors' thinking and every day, various researches aimed at evaluating the internal and perceptual approaches of auditors are emerging to reduce the pressures of the auditing profession on its operators. The aim of this research is the professional practices framework of auditors' strategic decisions and its impact on pressures leading to shirking: A theoretical extension of bricolage in auditing. This study is considered a hybrid in terms of methodology, because it seeks to achieve the research goals based on a set of qualitative and quantitative analysis methods. Therefore through the processes of the qualitative part, it was first attempted to identify the functional areas of the auditors' bricolage strategic thinking and the disorders caused by the pressures of the auditing profession, based on two grand theory analyzes and systematic content screening after implementing the fuzzy Delphi analysis process and verifying the reliability of the identified dimensions, it is possible to expand them to the study platform. The findings of the study in the qualitative part indicate the identification of 36 conceptual themes, 6 core components and 3 categories for the variables of auditors' bricolage strategic thinking functions and the identification of 5 disorders caused by the pressures of the auditing profession. In fact, the development of this thinking in professional functions shows the extent to which auditors have a more coherent understanding of the philosophical nature of the profession, which can develop audit behavioral factors in the direction of increasing psychological well-being. The results of testing the research hypothesis in the quantitative phase of the study also confirmed the negative impact of auditors' professional practices of strategic bricolage thinking on the occurrence of stress-related disorders in the auditing profession. |
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| Keywords: Bricolage Strategic Thinking, Auditing Profession Pressure, Spillover Disorders |
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Full-Text [PDF 1449 kb]
(105 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/01/28 | Accepted: 2025/03/8 | Published: 2026/03/11
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