Development of commercialization of audit profession in iran: an analysis of auditors identity

Development of audit markets and increasing firm’s competition has increased the willingness to commercialization. The motivation for professional and organizational survival is one of the most important and effective factors on this issue. In contrast to previous studies that target the commercialization results of auditing institutions, the present study investigates the effect of potential factors affecting professional and organizational identity, on the commercialization of auditing firms. The statistical population consists of certified accountants in auditing firms of Iranian association of certified accountants in 2019, the final sample consists of 357 auditors. Library and field methods were used for data collection. To measure professional identity from the Mael and Ashforth (1992) questionnaire, organizational identity from the Svanberg and Öhman questionnaire (2015), and to measure commercialization components, including the market orientation of the Chen et al. (2009) questionnaire, customer orientation the Deshpandé and Farley (1998) questionnaire and the market orientation questionnaire were used by Narver et al (2004). Inferential statistics (Structural Equation Modeling) and SPSS and Lisrel software were used for data analysis. Findings show that there is a positive relationship between professional identity and organizational identity of auditors with market orientation, customer orientation and process orientation.