نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران
2 دانشگاه فردوسی مشهد
3 مدرس دانشگاه
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: The purpose of this research is to identify the most important reasons for the silence of the auditors of the Supreme Audit Court based on 9 cases of the theories supporting the silence.
Method: In order to extract the causes of silence, the qualitative method of Meta synthesis and the focus group technique were used. The topic of silent selection was taken into consideration from 2001 onwards, so the researches of the last 23 years were examined in the Meta synthesis method.
Results: The results of the Meta synthesis method led to the identification of 44 cases of the causes of silence, after they were brought up in the focus group meetings (consisting of 12 auditors from the Audit Bureau and with audit expertise, and the number of the most important causes) Due to their relationship with the work space of the Supreme Audit Court and also based on the theories of glass ceiling, choice, cognitive load, social cognition, deprivation, games, spiral of silence, social exchange and resource protection, 13 final cases were selected.
Conclusion: The results of the focus group showed that the dominant theory and the main interpretable basis of the reasons for silence in the Supreme Audit Court is the theory of social exchange, games and resource protection. On the other hand, the theory that has the smallest practical area among the nine theories to justify the causes of silence is the glass ceiling theory.
کلیدواژهها [English]
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