Introducing a positive thinking model in auditing based on grounded theory

The purpose of this study is Provide a positive thinking model in auditing based on grounded theory. The statistical population of the study included auditing experts and the samples included 14 experts using snowball sampling method. Data collection tools included semi-structured interviews and data analysis method was content analysis using a three-step encoding using Maxqda software. For this purpose, the big, major and minor categories were extracted from the data research (interviews). Considering the concept of positive thinking from participantchr('39')s perspectives, the positive thinking model in the paradigmatic framework included causative conditions, strategies and consequences. The causative conditions consist of three main categories and 8 sub-categories. The pivotal phenomenon which include positivism has two main categories and five sub-categories. The intervening conditions have two main categories and five sub-categories, background conditions have three main categories and six sub-categories, and strategies included three main categories and six sub-categories, and finally the consequences had four main categories. The results indicated that the positivism is based on reality discovering and a complementary method for skepticism in improving the auditchr('39')s judgement.