Identification of Drivers Affecting the Future Social Status of the Auditing Profession in Iran

 Social status refers to an individual's position in the social structure. This research aims to identify the effective drivers on the future social status of the auditing profession in Iran.

 This study utilized a mixed-methods research approach to investigate the influential drivers impacting the future social status of the auditing profession. The first phase involved a qualitative library study method to identify these drivers from the past decade. In the second phase، a researcher-designed questionnaire with a 20-year time horizon was distributed to auditing experts in 2022 to rank the drivers using cross-impact analysis.

 The results identified 35 effective drivers within seven mega trends influencing the future of the social status of the auditing profession in Iran: auditing service clients، auditing profession and auditors (intraprofessional)، political-economic،socio-demographic، technological، legal and environmental factors.

Conclusion : 

This study reveals that six major trends، namely competition in the professional market، future-oriented information demand، stakeholder theory and transparency، technology development، diversified audit services، improved quality of auditor education، and alignment with modern developments، are the most influential factors affecting the future social status of the auditing profession.

Contribution: 

This study offers valuable insights into the factors that will influence the future social status of the auditing profession in Iran. The findings have practical implications for policymakers، regulatory bodies، and auditing firms as they anticipate and respond to changes in the industry.