The impact of auditors’ identity on the commercialization of auditing firms with a focus on the mediating role of auditors' creativity

This study investigated the effect of auditors’ identity on the commercialization of auditing firms with a focus on the mediating role of auditors' creativity. This study is an applied study in terms of its objectives and a descriptive survey in terms of the method of data collection. The research population included certified public accountants and professional managers in auditing firms (n = ۱۳۰۰) as members of the Iranian Society of Certified Public Accountants. The sample size was estimated at ۲۹۷ persons using Cochran's formula. The data were collected using questionnaires. The validity of the questionnaire was assessed using convergent validity and divergent validity. Moreover, the reliability of the variables was assessed using Cronbach's alpha coefficient and the composite reliability, and the corresponding values were greater than ۰.۷ for all variables. The collected data were analyzed using SPSS and Smart PLS۳ software. The results of the study indicated that auditor identity has a positive and significant effect on auditor creativity as well as the commercialization of auditing firms. It was also shown that auditor creativity has a positive and significant effect on the commercialization of auditing firms. Thus, it can be concluded that auditor creativity plays a mediating role in the impact of auditors' identity on the commercialization of auditing firms.

کلیدواژه ها:

Auditors’ identity ، Commercialization of Audit Institutions ، Auditors' Creativity