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Designing a Qualitative Model for the Effect of Education in Preventing Financial Corruption in Government Auditing: A Meta-synthesis and Thematic Analysis Approach
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Saeed Rayat pishe *   , Salam Abdolazade , Hojjat Frootan |
| PhD in Management, Faculty of Management and Accounting, Tehran University, Tehran, Iran (Corresponding Author). Email: saeedrayat25@gmail.com |
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Abstract: (340 Views) |
| The purpose of this research is to design a qualitative model for the effect of education in preventing financial corruption in government auditing. This is a qualitative study utilizing a combination of Meta-synthesis and Qualitative Thematic Analysis. In the first phase, a systematic analysis of previous research was conducted through the meta-synthesis approach. Simultaneously, in the second phase, data were collected through semi-structured interviews with 17 experts (financial officers, executive managers, regulatory body experts, and university faculty members). Experts were selected using the snowball sampling method, and interviews continued until theoretical saturation was reached. The qualitative data were analyzed using Maxqda software, and the results from both methods were integrated to form the comprehensive model. The resulting comprehensive model, derived from a holistic perspective, comprises 472 non-repetitive sub-codes, 43 main codes, and five primary categories: Individual, Organizational, External Oversight, Governmental and Political, and Societal. The most frequent indicators identified in each category are: Strengthening Amr-e be Ma'ruf and Nahy az Monkar (15 repetitions) at the Individual level; Improving Internal Control (21 repetitions) at the Organizational level; Efficient and Up-to-date Supervision (19 repetitions) in the External Oversight category; Improving transparency of international interactions and reducing sanctions (18 repetitions) in the Governmental and Political category; and Increasing Rule of Law and Reducing General Lawlessness (20 repetitions) at the Societal level. The designed model provides a comprehensive framework for developing preventive education in the government auditing system, which can be used as a policy-making basis for effective anti-corruption efforts and enhancing transparency in the public sector. |
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| Keywords: Financial Corruption, Anti-Corruption Education Model, Government Auditing, Meta-synthesis, Thematic Analysis. |
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Full-Text [PDF 890 kb]
(108 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/04/30 | Accepted: 2025/12/28 | Published: 2026/03/11
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