Lack of professional staff in auditing firms, members of the Iranian Society of Certified Public Accountants

Document Type : Original Article

Authors

1 Ph.D. Student of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.

2 Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

Abstract

Lack of sustainability and shortage of auditing professionals from the past years until now is one of the main problems of the auditing profession that can be one of the factors reducing the quality of auditing and thus the risk of survival of auditing firms. The purpose of this study is to investigate the reasons for the non-persistence of these forces in auditing firms that are members of the Iranian Society of Certified Public Accountants. This research has been done using thematic analysis method (thematic analysis). The research methodology is descriptive-survey and has been designed and implemented to collect data from unstructured interviews with 9 professional employees of auditing firms. The categories and components affecting the decision of non-retention of professional staff were identified through coding and content analysis of the interviews conducted and the collected data were presented. Also, in order to measure its validity and reliability test, the theoretical saturation method has been used. The risk criteria for auditing staff were as follows. Criteria for non-sharing of knowledge and insignificance of general competencies of employees in the organization include inadequacy of professional training and job promotion stress, criteria of personality dimensions of employees including lack of fixed workplace and high workload and pressure, criteria of inadequate participation of employees in the organization including salaries And job benefits and inappropriate composition of professional teams and criteria for not creating innovative work behavior in the organization and not using technologies include not creating innovative work behavior in the organization and not using technologies include not being innovative activities in auditing. According to the research findings, it can be concluded that not all reasons for leaving professional staff are focused on economic issues and include criteria such as vocational training, career advancement, explaining the working conditions of the auditing profession to students before entering the profession and using New technologies (including the use of computer software) in auditing. The present study can be effective for the relevant competent authorities in preventing the departure of professional staff from auditing firms due to the lack of professional staff.
 

Keywords


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