[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Articles archive::
For Authors::
For Reviewers::
Registration::
Contact us::
Site Facilities::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 21, Issue 84 (12-2021) ::
audit knowledge 2021, 21(84): 119-149 Back to browse issues page
Development of commercialization of audit profession in iran: an analysis of auditors identity
Hamed Arad * , Abdolsamad Khalatbari-Limaki , Masoumeh Pourreza-Tamejani
Lahijan Branch, Islamic Azad University
Abstract:   (2055 Views)
Development of audit markets and increasing firm’s competition has increased the willingness to commercialization. The motivation for professional and organizational survival is one of the most important and effective factors on this issue. In contrast to previous studies that target the commercialization results of auditing institutions, the present study investigates the effect of potential factors affecting professional and organizational identity, on the commercialization of auditing firms.
The statistical population consists of certified accountants in auditing firms of Iranian association of certified accountants in 2019, the final sample consists of 357 auditors. Library and field methods were used for data collection. To measure professional identity from the Mael and Ashforth (1992) questionnaire, organizational identity from the Svanberg and Öhman questionnaire (2015), and to measure commercialization components, including the market orientation of the Chen et al. (2009) questionnaire, customer orientation the Deshpandé and Farley (1998) questionnaire and the market orientation questionnaire were used by Narver et al (2004). Inferential statistics (Structural Equation Modeling) and SPSS and Lisrel software were used for data analysis. Findings show that there is a positive relationship between professional identity and organizational identity of auditors with market orientation, customer orientation and process orientation.
Article number: 5
Keywords: Professional Identity, Organizational Identity, Commercialization of Audit Firms, Customer Orientation, Process Orientation
Full-Text [PDF 658 kb]   (1001 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2020/01/11 | Accepted: 2020/08/2 | Published: 2021/12/21
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Arad H, Khalatbari-Limaki A, Pourreza-Tamejani M. Development of commercialization of audit profession in iran: an analysis of auditors identity. audit knowledge 2021; 21 (84) : 5
URL: http://danesh.dmk.ir/article-1-2361-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 21, Issue 84 (12-2021) Back to browse issues page
دانش حسابرسی Audit  Science
Persian site map - English site map - Created in 0.1 seconds with 37 queries by YEKTAWEB 4657