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

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Malek asgar Hamid; Pourzamani Zahra

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Journal Paper

Paper Information

Journal: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING Year:2023 | Volume:8 | Issue:31 Page(s): 173-186

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Title

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

Author(s)

Malek asgar Hamid | Pourzamani Zahra | Issue Writer Certificate

Keywords

Auditors’ identityQ4

Commercialization of Audit InstitutionsQ4

Auditors' CreativityQ4

Abstract

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 = 1300) as members of the Iranian Society of Certified Public Accountants. The sample size was estimated at 297 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 0.7 for all variables. The collected data were analyzed using SPSS and Smart PLS3 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.

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