Presenting a model for measurement of auditing professions’ social status in Iran: A systematic review

The aim of this study is to conduct a review of auditing professions’ social status research and presenting a model for measurement of auditing professions’ social status in Iran.

The present study is a systematic review and using Prisma flow diagram. In order to achieve the research objectives, the present study focuses on articles published in the ProQuest, ScienceDirect, Scopus, Google Scholar, Springer, Emerald (for foreign articles) and the Noormags, Magiran, Civilica, Ensani portal, Scientific Information Database, Central Library of Allameh Tabatabai University, National library (for domestic articles) from 1990 to 2022. Also, in order to assess the validity of the presented model, using a researcher-made questionnaire whose validity and reliability were confirmed, the opinions of 116 experts were received in 2022 and analyzed. The results of the questionnaire are confirming of all the main aspects of the presented model.

Out of 6670 studies, 62 studies had inclusion criteria and entered at the final analysis. Finally, in the matrix of concepts, concepts such as economic resources, social support, education, dimensions of occupational prestige, dimensions of professional identity and independence were identified for the social status of the auditing profession in Iran.

According to the results, components effective on auditing professions’ social status in Iran included two main themes known dimensions of occupational prestige and dimensions of social stratification. To measure this status, various indicators such as Walton's quality of life questionnaire, job satisfaction questionnaire and per capita income of audit institutions can be used, which is presented in the form of a model.
Contribution: Considering that no research has been done to measure the social position of the auditing profession in Iran. The present model helps the understanding of organizational decision makers and audit institutions to pay special attention to the auditing professions’ social status and improve the social status of the auditing profession.