Professional Auditing Research

Professional Auditing Research

The impact model of social factors affecting the business of audit firms that are members of the Society of Certified Public Accountants.

Document Type : Original Article

Authors
Mousa Hasanzadeh 1
Ali Baghani 2
1 Department of Accounting, Faculty of Accounting and Management, Islamic Azad University, South Tehran Branch, Iran
2 Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
10.22034/jpar.2025.2068434.1452
Abstract
The pattern of the influence of social factors on the business of auditing firms member of the Iranian Association of Certified Public Accountants can be described as follows: Societal expectations and values, such as the increasing demand for transparency and accountability, directly impact the professional standards of accountants and shape the regulatory and reporting environment. These social factors create a framework of cultural norms and trust that auditing firms are compelled to adhere to and align with in order to maintain their credibility and fulfill their responsibilities to society. Consequently, this external social pressure influences both internal organizational strategies, such as the development of staff professional competencies, and operational processes, such as the quality of audit reports. The aim of this research is to present a model of the influence of social factors affecting the business of auditing firms member of the Iranian Association of Certified Public Accountants.
The method used in this research is field-based and factor analysis. The statistical population of the research includes individuals active in the auditing profession, and questionnaire data were completed in 1404 (2025-2026 Gregorian calendar), which included 30 experts in the interview section and 140 people in the questionnaire distribution section. The method used in this research was mixed; initially, using multi-faceted Grounded Theory through interviews and a search of past conducted research, the research variables were identified and were finalized using Lawshe's index for the influencing factors, and finally, factor analysis was used to analyze the research questions. The results of the research showed that public trust and reputation, demographic and workforce developments, organizational culture and professional ethics, technological developments and digitalization, socio-economic laws and regulations, communication networks and business relationships, economic inequality and class disparities, globalization and cultural diversity impact the business of auditing firms.
Keywords
Social factors
professional ethics
business
business of audit firms
Subjects
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