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Providing a framework for auditor perfectionism: with thematic analysis approach and systemic representation modeling
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Nasrin Khorrami   , Azar Moslemi , Mehdi Safari gerayli * , Alireza Hasan Maleki |
| Associate Professor Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran |
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Abstract: (90 Views) |
The purpose of the present study was to provide a framework for auditor perfectionism based on thematic analysis approach and systemic representation modeling. Qualitative data were collected through interviews with 15 university experts with professional experience in the field of auditing in 2024. These experts were selected based on the purposeful sampling method with the snowball approach, and the interviews continued until reaching theoretical saturation. This study identified the themes of the study through thematic analysis through interviews and coding. Then, using fuzzy Delphi analysis, the reliability of the identified dimensions was analyzed, and finally, in the quantitative part, systematic representation analysis was used to explain the identified organizing themes. The results of the current research show 2 overarching themes (auditors' adaptive perfectionism and auditors' non-adaptive perfectionism), 6 organizing themes (adherence to principles, compatibility with goals, behavioral perspectives, rumination, self-reproach in doing audit work and setting unrealistic standards ) and 23 were basic themes. Based on the average evaluation of the first and second phases of Delphi, it was determined that all dimensions were approved because they had a difference of less than 0.2. The findings of the quantitative section showed that the most stimulating aspect of auditors' perfectionism is behavioral perspectives, which is considered a stimulus arising from the model of adaptive perfectionism. On the other hand, the most probable consequence in the functions of auditors' perfectionism model is their adherence to improving principles and rules that are able to increasingly improve the auditors' work process.
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| Keywords: psychological characteristics, perfectionism, adaptive perfectionism, non-adaptive perfectionism. |
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Full-Text [PDF 1583 kb]
(54 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2024/03/3 | Accepted: 2024/05/15 | Published: 2025/02/28
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