Presenting a Model of Auditors’ Opinion Purchasing Challenges with a Behavioral Approach and Social Interactions

Abstract

The purpose of this study is to identify and explain behavioral and social factors influencing auditors’ opinion purchasing and to propose a conceptual model for managing these challenges. This qualitative research applied grounded theory methodology. Initially, key factors were identified through literature review. Semi-structured interviews with 15 audit experts were then conducted until theoretical saturation was achieved. Data analysis followed the stages of open, axial, and selective coding, leading to the construction of the final paradigmatic model. The study revealed that cognitive biases such as confirmation, accessibility, optimism, overconfidence, and narcissism, together with economic pressures, conflicts of interest, and institutional weaknesses, play a significant role in reducing the quality of auditors’ professional judgments. In total, 33 initial concepts and 73 key categories were extracted and classified into six dimensions: causal conditions, core phenomenon, contextual conditions, intervening conditions, strategies, and consequences. The findings suggest that behavioral and social challenges can undermine auditors’ professional independence and the credibility of audit reports. To mitigate these effects, enhancing transparency, strengthening self-awareness in decision-making, and creating independent and evidence-based work environments are essential.