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Purpose The growth and development of positive psychology approaches in the areas of human resource management has created a successful conceptual basis in the psychology of business and jobs and has led to a tendency to apply knowledge and skills to job expectations in line with job expectations. That profession will grow, and this can also lead to the development of ethical practices. The purpose of this paper is the effect of self-fulfilling prophecy on developing auditors' ethical values. Design/methodology/approach The target population of this study was auditors of auditing organizations and private sector audit firms that were selected through random sampling and evaluated over a period of 6 months. The research instrument was standard questionnaires, and partial least squares analysis was used to test and test the research hypotheses. Findings The results of this study show that the effect of self-fulfilling prophecy on ethical virtue and ethical conscientiousness as two dimensions of auditors' ethical values has a positive and significant effect. Originality/value This study explains how to clearly convey the social expectations of an auditor about value-based approaches in the audit profession, and it examines the role of these expectations in the professional performance of auditors. In fact, beliefs and expectations play a decisive role in improving auditors' level of value based on professional behavior, such as professional skepticism and objectivity, and this research can help increase the level of knowledge about this profession.

The purpose of this study was the thematic analysis on a model of implementation of open and technological banking in commercial banks in Iran. It is an applied study; in terms of method, qualitative; And in terms of research philosophy, it is a kind of interpretive research. To analyze the data from the semi-structured interviews, a thematic analysis was used. The population of this study included 20 knowledgeable people (experts in banking and university professors in the field of open banking, as well as appropriate texts for the extraction of indicators). In this investigation a snowball approach was used to select samples. As a standard for the end of sampling, the thematic saturation method is used. The topics were obtained using the two sources of theoretical literature and semi-structured interviews. The result of the qualitative data analysis led to the identification of 25 basic issues, 6 organizational issues and finally 4 contextual issues including productivity and digital governance in the shadow of knowledge, alliances with competing partners, customer experience management, digital strategic management of economic and customer management, and reform of banking processes, all presented in the form of a model. Finally, suggestions were made in this area based on the results.