Accounting and Auditing Studies

Accounting and Auditing Studies

Investigation and Analysis of The Effects and Consequences of Leaving the Independent Auditing Profession in Iran

Document Type : Original Article

Authors
Mohammadreza Mehrabanpour 1
Qadraullah Talibnia 2
Saeed Ghasemi 3
1 Associate Professor, Department of Accounting and Finance, Faculty of Management and Accounting, University of Tehran, Farabi Campus, Tehran, Iran
2 Associate Professor, Department of Accounting and Finance, Faculty of Science and Research Unit, Islamic Azad University, Tehran, Iran
3 Visiting Professor, Department of Accounting, Faculty of Management and Accounting, Islamic Azad University, Najafabad, Iran
10.22034/iaas.2025.236379
Abstract
In recent decades, the auditing profession, as one of the foundations of ensuring the accuracy and transparency of financial information of organizations, has faced many challenges and changes. One of the most important challenges that currently threatens society and the auditing profession is the tendency of auditors to leave the auditing profession. In recent years, we have seen an increasing number of requests for auditors to leave audit institutions. The purpose of the current research is the effects and consequences of auditors leaving the auditing profession. In order to achieve this goal, with a qualitative methodology approach and using the foundational data theory method, in 1402 with 29 experts in the auditing profession who were randomly and purposefully selected using the snowball method. An interview was conducted and theoretical saturation was achieved at the end. The interviews conducted using Atlas TI software were converted into a developed model consisting of three categories of individual consequences, consequences at the level of auditing institutions and society of official accountants, and the effect of these consequences at the community level was presented. And it was conceptualized. The results obtained from the research showed that 46 consequences appear after auditors leave the auditing profession, the most important of which is the increase in financial corruption in society. The present study can provide interesting and useful views for the auditing profession, auditing institutions, the community of certified accountants and legislators in order to prevent auditors from leaving the profession and strengthen the position of the independent auditing profession in Iran.
Keywords
Audit, Exit of Auditors, Effects and Consequences of Exit of Auditors, Foundational Data Theory
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Accounting and Auditing Studies
Volume 14, Issue 55
Autumn 2025
Pages 19-40