KMAN Publication Inc. (KMANPUB) International Journal of Innovation Management and Organizational Behavior (IJIMOB) 3041-8992 In Press 2027 03 01 Identifying Factors Affecting the Absence of Behavioral Nudges in Auditors’ Decision-Making Using Grounded Theory Identifying Factors Affecting the Absence of Behavioral Nudges in Auditors’ Decision-Making Using Grounded Theory 1 14 EN Journal Article 2026 05 07 <table> <tbody> <tr> <td> <p><strong>Objective:</strong> This study aimed to identify and conceptualize the factors contributing to the absence of behavioral nudges in auditors’ decision-making through a grounded theory approach.</p> <p><strong>Methods and Materials:</strong> This applied qualitative study employed a descriptive-analytical design and grounded theory methodology. The study population consisted of auditors working in the Audit Organization who met predetermined expertise criteria, including at least 15 years of auditing experience, a master’s degree or higher, and a minimum level of familiarity with the concept of behavioral nudges. Participants were recruited using snowball sampling, and sampling continued until theoretical saturation was achieved. Data became repetitive after the twelfth interview; however, interviews continued with 15 participants to ensure saturation. Data were collected through in-depth semi-structured interviews. Data collection and analysis were conducted concurrently according to the Strauss and Corbin grounded theory framework. The analytical procedure involved open coding, axial coding, and selective coding to identify concepts, categories, relationships, and the core dimensions underlying the absence of behavioral nudges in auditors’ professional decision-making.</p> <p><strong>Findings:</strong> Grounded theory analysis demonstrated that the absence of behavioral nudges in auditors’ decision-making was influenced by three major groups of determinants. Causal conditions consisted of four dimensions: processes and structures, lack of appropriate models, cognitive biases, and personal characteristics. Contextual conditions comprised three dimensions: management performance, organizational regulations, and job performance. Intervening conditions were represented by two dimensions: individual skills and organizational conditions. The resulting conceptual model further indicated that the absence of behavioral nudges produced adverse professional consequences, particularly reduced job performance and weakening of the professional status and position of auditing.</p> <p><strong>Conclusion:</strong> Therefore, strengthening behavioral decision-support mechanisms requires simultaneous attention to auditors’ competencies, organizational structures, management practices, and professional working conditions.</p> </td> </tr> </tbody> </table> https://www.journals.kmanpub.com/index.php/ijimob/article/download/5967/11652