Presenting and validation A pattern for auditing professions’ social status in Iran

Document Type : Research Paper

Authors

1 Ph.D. Student of Accounting, Allameh Tabataba'i University, Tehran, Iran.

2 Professor of Accounting, Allameh Tabataba'i University, Tehran, Iran

3 Professor of Educational Measurement, Allameh Tabataba'i University, Tehran, Iran.

4 Associate Professor of Accounting, Allameh Tabataba'i University, Tehran, Iran

Abstract

Social status is an individual’s position within the social structure, which determines his or her available resources. Among the most salient of social identities, occupational identities are an important basis for self-image, self-esteem, and personal motivation. In the current research, based on interviews with 20 experts in the field of auditing in 1400 and based on the theme analysis method, a model has been proposed to explain the social status of the auditing profession in Iran. Also, to assess the validity of the presented model, using a researcher-made questionnaire whose validity and reliability was confirmed, the opinions of 116 experts were received in 2022 and analyzed. According to the results, auditing professions’ social status in Iran included four main themes known as generalities, social stratification, challenges, and solutions improvement. The results show that the challenges of this profession include the professional identity crisis) the negative effect of the profession on the personal life of auditors, weak self-control) and the professional independence crisis (low fees and unprofessional competition, non-comply with professional codes of conduct) have weakened the social status of the auditing profession in Iran. The findings of this research can be used by the Iranian Association of Certified Public Accountants and the Audit Organization.
 

Keywords

References

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History

  • Receive Date: 02 August 2022
  • Revise Date: 13 October 2022
  • Accept Date: 23 October 2022

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