Structural analysis approach in modeling the ranking of auditing firms

Financial statements provide much of the information needed by a company's investors and creditors. Based on such a level of financial trust, the role of auditors is crucial. Auditing financial statements is essential because audited financial statements can ensure that investors and creditors are provided with reliable and reliable information. The purpose of this study is to model the ranking of auditing firms using the structure analysis approach. For this purpose, 307 members of the Society of Certified Public Accountants were used to complete the questionnaire. Was approved and in the second stage, 24 indicators were tested at the level of all certified public accountants working in auditing firms, members of the Iranian Society of Certified Public Accountants. And ranked. Based on the obtained results, the values ​​of t-statistic for all second-order factor loads are above 1.96; Therefore, it can be said with 95% confidence that all the studied dimensions have a significant effect on the ranking of auditing firms. Thus, according to the path coefficients, economic factors have the most impact and factors of organizational structure of auditing firms have the least impact on the ranking of auditing firms.