Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner

Document Type : Original Article

Authors

1 PhD student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

2 Assistant Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

3 Associate Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

10.22034/iaar.2023.179302

Abstract

Objective: The purpose of this research is Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner by Analysis Interpretive Ranking Process (IRP).
Methods: In terms of results, this research is part of developmental research and in terms of data type, it is part of combined research, because in the qualitative part through theoretical screening that based on the Meta-synthesis analysis method, this study seeks to identify the components of psychodynamic disturbance in auditors and the themes of dominance of the audit partner and Then, in a quantitative part, by analyzing the polar matrix based on the multi-criteria decision-making method, examine the pattern of determining the most important causes of psychodynamic disorder in auditors. The target population in the qualitative section was 12 specialists and experts in accounting and financial management at the university level and the target population in the quantitative section were 18 auditors with work experience and technical and specialized knowledge level who were selected based on homogeneous and purposeful sampling.
Results: The results of the research in the qualitative part indicate the existence of 5 underlying components of psychodynamic disorder in auditors and 6 themes of dominance layers of audit partner power.
Conclusion: The results showed that the most important domination of the audit partner was the dominance of the authoritarian behavior of the audit partner, which stimulates motivational factors in reinforcing psychodynamic disorder. In fact, the results show that auditors gradually lose their job motivation due to the pressures they face in their work environment, such as the dominance of the auditor partner's authoritarian behavior, and this causes a kind of mental disorder. Create dynamics or psychodynamics for auditors, and this will affect their qualitative functions in the field of decision-making and professional judgments.           

Keywords

References

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Accounting and Auditing Research
Volume 15, Issue 58
June 2023
Pages 175-198

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