Professional Auditing Research

Professional Auditing Research

Interpretive Structural Modeling of Human Resource Challenges in Auditing Firms

Document Type : Original Article

Authors
Lalleh Khatibi 1
AliAkbar Rajabi 2
Ali Kiaei 3
1 Msc.Student , Audit Department, Tehran East Branch, Islamic Azad University, Tehran, Iran.
2 Assistant Professor, Department of Accounting, Varamin branch, Islamic Azad University. Tehran, Iran
3 Assistant Professor, Department of Accounting, Tehran East Branch, Islamic Azad University, Tehran, Iran.
10.22034/jpar.2025.2037937.1339
Abstract
This research aims to identify and model the challenges of human resources in auditing firms. Human resource management in organizations faces many challenges, and auditing firms are no exception. This research, aimed at providing solutions for managing these challenges, is categorized as exploratory research and, in terms of results, is considered developmental research. Additionally, in terms of data type, this research is mixed-method (qualitative-quantitative). Initially, the influencing factors were extracted by reviewing the literature, content analysis, and thematic analysis of related research. Then, using the Interpretive Structural Modeling (ISM) technique and based on the opinions of academic and executive experts, the relationships between various factors were identified and analyzed. The data collection tool was a researcher-made matrix table, and the unit of analysis was the themes extracted from the literature. The qualitative results showed that the pattern of human resource challenges in auditing firms includes three overarching themes (organizational factors, knowledge-related factors, and motivational factors), 15 organizing themes, and 68 basic themes. In the quantitative section, the ISM analysis was used to determine the most effective components of human resource challenges. The results indicated that employee compensation, disciplinary systems, and the lack of innovative work behavior are the most effective components in the pattern of human resource challenges in auditing firms.
Keywords
Human resource challenges
auditing firms
human resource management
interpretive structural modeling
thematic analysis

Subjects

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