Purpose: The aim is to examine the organizational culture of audit firms with a professionalism approach and the commercialization of auditing with a meta-synthesis approach.
Method: The researcher identified the effective factors by using the meta-synthesis approach, by performing the 7 steps of the Sandelowski and Barroso method. Out of 253 articles, 51 articles were selected based on the CASP method. Also, the validity of the analysis was confirmed with a kappa coefficient of 0.790. The results of data analysis in MAXQDA software resulted in the identification of dimensions and indicators for the model.
Results: The components of organizational culture include organizational leadership, employee management, organizational glue, strategic emphases, and success criteria. The components of professionalism include adherence to audit standards, quality of audit services, employee training and professional development, responsibility and accountability, and professional ethics and appropriate behavior. The components of commercialization include brand and organizational image management, marketing strategies, innovation in audit services, customer relationship management, competitiveness and profitability, use of new technologies, and business sustainability and development.
Conclusion: The results can be a practical guide for managers and policymakers to enhance the level of employee professionalism and improve commercialization and business development processes by strengthening organizational leadership, employee management, formulating clear strategies, and determining success criteria.