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Strategies for Gaining Competitive Advantage and Growth of Audit Firms Based on Lifecycle Stages
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Mina Farnoud Ahmadi    , Younes Badavar Nahandi * , Rasoul Baradaran Hassanzadeh , Ahmad Mohammadi |
| Islamic Azad University, Tabriz Campus & - |
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Abstract: (13 Views) |
In recent decades, the emergence of fundamental changes in the business arena has led to an increase in the intensity of competition between institutions; so that institutions need to adopt appropriate strategies for their survival. Studies have shown that one of the internal factors affecting organizational strategies is the stages of the organization's life cycle. Therefore, in order to grow and ensure their competitive advantage, institutions must adopt strategies appropriate to the stages of the organization's life cycle, and auditing firms are no exception to this. In the present study, in addition to identifying the dimensions and components of the audit firm life cycle, appropriate organizational strategies based on two famous typologies (Porter's competitive strategy and Ansoff's growth strategy) for each stage of the audit firm life cycle from the perspective of professional experts have been introduced. To validate the experts' opinions, the chi-square test and cluster analysis were used. The results showed that the strategies suggested by the experts in the birth stage include the competitive strategy of focusing and the strategy of growing existing customers/new services. In the growth and maturity stage, it includes the competitive strategy of differentiation, the strategy of growth of new customers/new services, and for the decline stage, it includes the competitive strategy of cost leadership, existing customers/existing services. The results of this study help audit firm managers to have the ability to evaluate new opportunities by adopting strategies appropriate to the life cycle stages and to postpone the decline stage of the firm as much as possible by facing the challenges facing the profession. |
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| Keywords: Audit firms, Competitive advantage, Growth strategy, Life cycle stages, Organizational strategy. |
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Full-Text [PDF 1246 kb]
(7 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2026/01/27 | Accepted: 2026/07/28 | Published: 2026/09/1
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