Document Type : Original Article
Authors
1
Ph.D. in Accounting,, Department of Accounting, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran.
2
Professor, Department of Accounting, Faculty of Management and Accounting, Allameh Tabataba'i, University, Tehran, Iran.
Abstract
Social status is an individual’s position within the social structure, which determines his or her available resources. Among the most salient of social identities, occupational identities are an important basis for self-image, self-esteem, and personal motivation. Auditing profession has a long history in Iran. Our study set out to provide an understanding the current state and future of the auditing professions’ social status. We have tried to use data collected from interviews with 20 auditor's expert in 2021 and to use thematic analysis method, components effective on auditing professions’ social status in Iran have been identified. Also, the research aims to Identification the effective drivers in the future of auditing professions’ social status through desk research methods. According to the results, auditing professions’ social status in Iran included four main themes known as generalities, social stratification, challenges and solutions improvement. also, In total, 34 effective drivers shaping the future of auditing professions ’ social status were, and then divided into three groups; Client characteristics, auditor characteristics, external business environment (economic-political, Socio-demographic, technological, legal, environmental).
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