Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control

Subject Areas : Independent Audit & Financial Transparency

Hassan Saberi ¹ , Mansour Garkaz ^{2 *} , Ali Khozain ³ , Alireza Maetoofi ⁴

1 - PhD student, Accounting Department, Gorgan Branch, Islamic Azad University, Gorgan, Iran
2 - Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
3 - Assistant Professor of Accounting, Aliabad Katool Branch, Islamic Azad University, Aliabad Katool, Iran,
4 - Associate Professor, Accounting Department, Gorgan Branch, Islamic Azad University, Gorgan, Iran.

Received: 2025-01-23 Accepted : 2025-05-03 Published : 2025-06-03

Keywords: Auditing firms, professional ethics, quality control, structural change,

Abstract :

Purpose: This study aims to investigate the factors influencing structural changes in auditing firms, emphasizing maintaining a professional, ethical approach and focusing on the quality control of auditing work.

Methodology: This study is applied research in terms of its objective and descriptive-survey in terms of its execution method. The qualitative statistical population includes certified accountants in the country. Only individuals with sufficient knowledge, experience, and understanding of the subject were selected for the interviews. A total of 11 experts with relevant education and experience were chosen for the interviews. In the quantitative section, the components derived from the interviews with experts were categorized into a questionnaire, which was then distributed to the statistical population of certified accountants. This research used a questionnaire to collect data, with 342 individuals responding to the questionnaires.

Findings: The results obtained from the analysis using structural equation modeling indicated that the standardization of the structure of auditing firms, the requirements of environmental laws, unified organizational structures, the appointment and rewards of auditors, as well as technical and developmental changes have a positive and significant impact on the operational policies of auditing firms, the skills and expertise of their members, and the needs and demands of the structure of auditing firms. In this regard, it is recommended that policymakers and regulators consider professional behavioral and ethical principles when changing auditing firms and not overlook experienced and specialized auditors in this process.

Originality: To change auditing firms, there is a need for policies and regulations that take into account professional, organizational, and ethical principles.

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