The purpose of this research, investigating the effect of audit privatization on the professionalism of auditors in the Iranian audit environment. This defines two key professional values Commitment to public interest and independence enforcement to analyze auditors ’commitment to professionalism and compares these two components between private auditors (working in private audit firms) and public sector auditors (working in the auditing organization). Research in terms of purpose is applied and In terms of collecting data is survey–descriptive. Data were collected from 204 questionnaires completed by auditors working in the audit organization and private institute members of the Association of certified public Accountants in 2021. According to findings, there is a significant difference in commitment to public interest and independence enforcement between the two groups of government and private auditors. Commitment to public interest and independence enforcement in private auditors is more than in government auditors. This research shows that the ethical and professional values of professional auditors are not the same and vary according to the environment and attitudes that govern the environment. Previous studies in other countries have not positively assessed the impact of government interference in auditing performance; this study also shows that auditors’ attitudes and views on professional obligations and values are not the same under the influence of professional environments with different perspectives and goals. Therefore, the results acknowledge the positive role of audit privatization and the negative effect of government intervention on the professionalism of auditors.
yazdi, S., Pourheidari, O., & Khodamipour, A. (2022). The effect of privatization on the professionalism of auditors in the Iranian audit environment. Applied Research in Financial Reporting, 11(1), 151-186.
MLA
somayeh yazdi; Omid Pourheidari; Ahmad Khodamipour. "The effect of privatization on the professionalism of auditors in the Iranian audit environment". Applied Research in Financial Reporting, 11, 1, 2022, 151-186.
HARVARD
yazdi, S., Pourheidari, O., Khodamipour, A. (2022). 'The effect of privatization on the professionalism of auditors in the Iranian audit environment', Applied Research in Financial Reporting, 11(1), pp. 151-186.
VANCOUVER
yazdi, S., Pourheidari, O., Khodamipour, A. The effect of privatization on the professionalism of auditors in the Iranian audit environment. Applied Research in Financial Reporting, 2022; 11(1): 151-186.
