Volume 32, Issue 64 (2025)
J Tax Res 2025, 32(64): 1-42 |
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Valadbeigi S V, Safa M, Borhani S A B. Providing a model to identify job threats of tax auditors in Iran: With the approach of foundational data theory. J Tax Res 2025; 32 (64) :1-42
URL: http://taxjournal.ir/article-1-2481-en.html
URL: http://taxjournal.ir/article-1-2481-en.html
Abstract: (370 Views)
The purpose of this study was to provide a model for job threats of tax auditors based on the foundational data theory approach. The job threats of tax auditors are a kind of frustration and damage for tax auditors in their professional work, which causes conflict, tension and duality in the professional and behavioral functions of tax auditors. Research data was collected through semi-structured interviews with 16 university experts with professional experience in the field of tax audit in 1402.
Methods These experts were selected based on the purposeful sampling method with the snowball approach, and the interviews continued until reaching theoretical saturation. In this qualitative research, the data theory strategy of Glaser Foundation is used. The main purpose of foundation data theory is to develop new theories and it is able to create a theory of participants' interests
Methods These experts were selected based on the purposeful sampling method with the snowball approach, and the interviews continued until reaching theoretical saturation. In this qualitative research, the data theory strategy of Glaser Foundation is used. The main purpose of foundation data theory is to develop new theories and it is able to create a theory of participants' interests
Type of Study: Research |
Subject:
Management
Received: 2025/04/7 | Accepted: 2025/02/28 | Published: 2025/02/28
Received: 2025/04/7 | Accepted: 2025/02/28 | Published: 2025/02/28
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