نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Abstract
Organizational culture, as one of the key variables shaping professional behavior, auditor independence, and audit quality, plays a fundamental role in the performance of audit firms. Despite its importance, no comprehensive and indigenous model has yet been developed to explain the dimensions and components of an appropriate organizational culture for official audit firms in Iran. The purpose of this study is to identify the dimensions, influencing factors, and strategies for enhancing organizational culture in these firms. This research adopts a qualitative approach based on grounded theory using the Glaserian methodology. The study population consists of experts from the Iranian auditing profession, and sampling was conducted through purposive and theoretical techniques. Data were collected through 12 semi-structured interviews conducted in 2025 and continued until theoretical saturation was achieved. Data analysis was performed using open, selective, and theoretical coding with the assistance of MAXQDA software. The findings indicate that the organizational culture of Iranian audit firms comprises three main dimensions: professional values and beliefs (professional independence, integrity and honesty, and confidentiality), intra-organizational communication structure (transparent reporting and professional interactions), and professional learning and expertise development. In addition, both internal factors (partners’ leadership style, incentive systems, and compensation) and external factors (regulatory bodies, market pressures, and the economic environment) were identified as influential. Finally, strategies including the development of professional ethics, learning empowerment with a technology-oriented approach, and strengthening organizational cohesion and identity were proposed, which can contribute to improving audit quality and enhancing public trust.
کلیدواژهها English
