Auditors’ professional and organizational identities and commercialization in audit firms with emphasis on the moderating role of Machiavellism

Document Type : Research Paper

Authors

Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran

10.22075/ijnaa.2023.31243.4593

Abstract

The aim of this study was to investigate the professional and organizational identity of auditors and commercialization in auditing firms with an emphasis on the moderating role of Machiavellianism. In order to achieve the research goal, about 384 questionnaires were distributed and collected among the auditors of auditing firms in Iran as a statistical sample. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The results of the analysis of research hypotheses using structural equation modeling at a 99% confidence level showed that the professional identity and organizational identity of auditors have a positive and significant effect on the market orientation of auditing firms. The professional identity and organizational identity of auditors have a positive and significant effect on the customer orientation of auditing firms. The professional identity and organizational identity of auditors have a positive and significant effect on the direction of the processes of auditing firms. Machiavellianism has a positive and significant effect on the relationship between the professional identity of auditors and the market orientation, customer and processes of auditing firms. Machiavellianism has a positive and significant effect on the relationship between auditors' organizational identity and market orientation, customer and auditing firm processes. Based on the obtained results, it can be stated that commercialization in auditing firms is influenced by the professional and organizational identity of auditors, and in the meantime, Machiavellian behavior of auditors can also moderate the effects. Therefore, auditing firms can implement effective commercialization systems by controlling the professional identity and organizational identity of auditors.

Keywords

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Articles in Press, Corrected Proof
Available Online from 01 March 2024
  • Receive Date: 15 May 2023
  • Revise Date: 12 July 2023
  • Accept Date: 10 August 2023