The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3092-6238 In Press 2027 11 01 Designing an Audit Committee Identity Model Based on Grounded Theory Data and Structural Equation Modeling Designing an Audit Committee Identity Model Based on Grounded Theory Data and Structural Equation Modeling EN Journal Article 2026 05 10 <p>The purpose of this study was to design a model of audit committee identity in the business environment. The study employed an exploratory mixed-methods approach with a developmental objective. The research process was designed and implemented in two qualitative and quantitative phases. In the qualitative phase, data were collected through semi-structured interviews with 14 experts in the research domain, including audit committee members and university faculty members. Sampling in this phase was conducted using theoretical sampling and the snowball technique and continued until theoretical saturation was reached. Subsequently, in the quantitative phase, research hypotheses were formulated based on the findings of the preceding phase, and a questionnaire was developed. Quantitative data were collected from a sample of 30 financial experts and managers who had not participated in the qualitative phase. Data analysis and hypothesis testing were performed using structural equation modeling (SEM) with Partial Least Squares (PLS) software. The qualitative findings resulted in the identification of 10 main categories, 26 subcategories, and 53 final codes within a paradigmatic model derived through three stages of coding based on grounded theory analysis. The quantitative findings further demonstrated that institutional pressures had a significant effect on audit committee identity. In addition, institutional pressures influenced the outcomes, and audit committee identity ultimately affected the implementation of structure-building strategies. The findings indicate that strengthening audit committee identity can provide an appropriate foundation for implementing strategies such as global benchmarking. Moreover, the operational independence of the committee can facilitate the implementation of annual performance evaluations.</p> https://bmfopen.com/index.php/bmfopen/article/download/580/421