The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3092-6238 In Press 2027 08 01 Developing a Proposed Model of Professional Judgment among Tax Auditors in Iran Developing a Proposed Model of Professional Judgment among Tax Auditors in Iran 1 22 EN Journal Article 2026 06 16 <p>The objective of this study was to develop a model of professional judgment among tax auditors in Iran. The study was applied in terms of purpose and qualitative in nature and was conducted using a systematic grounded theory approach. Data were collected through semi-structured interviews with 13 tax auditors, managers, tax adjudication experts, tax consultants, and academics and were analyzed through open, axial, and selective coding. Purposive, snowball, and theoretical sampling continued until theoretical saturation was achieved. Data analysis resulted in the extraction of 108 open codes, 18 conceptual clusters, and 16 axial categories. The core category was identified as “institutionalizing accountable professional judgment to transform law and evidence into fair and defensible tax assessments.” The findings indicated that auditor competencies and case characteristics shape both the capacity for and necessity of professional judgment, while legal, organizational, technological, and professional conditions, along with cognitive biases, influence its exercise. Decision structuring, multisource evidence evaluation, documentation, consultation, independent review, and technology governance enhance accuracy, defensibility, fairness, and trust in the tax system.</p> https://www.bmfopen.com/index.php/bmfopen/article/download/641/461