Investigating the Role of Talent Management and Succession in Developing the Performance of Iranian Auditing Firms

This study was conducted to investigate the role of talent management and breeding in developing the performance of Iranian auditing firms. The study population was all independent auditors working in Iranian auditing firms. Based on this, the required information was collected from 384 independent auditors working in Iranian audit firms as a statistical sample. Research data analysis was performed by SPSS24 and AMOS24 software using structural equation modeling. The results showed that talent management through succession breeding at the level of individual competence has a significant effect on the performance of audit firms. Talent management through succession at the level of organizational competence has a positive and significant effect on the performance of audit firms. Talent management through succession breeding in the field of knowledge creation has a positive and significant effect on the performance of audit firms. Talent management through succession in the application of knowledge has a positive and significant effect on the performance of audit firms. Talent management through succession breeding in the field of talent development has a positive and significant effect on the performance of audit firms. Therefore, it can be said that increasing talent management through the establishment of succession dimensions can lead to improving the performance of auditing firms.