طراحی و تبیین مدل سلامت مالی و تاب‌آوری اقتصادی مؤسسات حسابرسی مستقل در ایران

آرزو  دیلم صالحی; یوسف تقی‌پوریانی گیلانی; مهدی  مران‌جوری; رضا  فلاح

Authors

Arezu Deylam Salehi Department of Accounting, Cha.C., Islamic Azad University, Chalus, Iran Author https://orcid.org/0009-0006-6876-6637
Yousef Taghipouriani Gilani Department of Accounting, Cha.C., Islamic Azad University, Chalus, Iran Corresponding author https://orcid.org/0000-0002-0820-4919
Mehdi Maranjori Department of Accounting, Cha.C., Islamic Azad University, Chalus, Iran Author https://orcid.org/0000-0002-9952-5020
Reza Fallah Department of Accounting, Cha.C., Islamic Azad University, Chalus, Iran Author https://orcid.org/0000-0002-7959-7182

Keywords:

Financial health of audit firms, economic resilience, adaptive strategies, Financial risk management, professional independence, institutional framework, and environmental and regulatory factors

Abstract

This study aimed to design and articulate a model of financial health and economic resilience for independent audit firms in Iran and examine the relationships among undermining factors, adaptive strategies, financial risk management, and institutional and environmental moderators. An exploratory sequential mixed-methods design was employed. In the qualitative phase, grounded theory based on Strauss and Corbin’s systematic approach was used, and in-depth semi-structured interviews were conducted with 10 audit profession experts until theoretical saturation was achieved. Open, axial, and selective coding yielded 52 initial codes, 18 focused concepts, and six main categories. In the quantitative phase, the resulting model was tested using data from 357 certified public accountants, audit firm partners, and experienced professionals. A researcher-developed questionnaire based on the qualitative findings was administered, and the data were analyzed using partial least squares structural equation modeling in SmartPLS 3. Factors undermining financial health had a significant negative effect on financial health and economic resilience (β=−0.759, t=25.086). Financial health and economic resilience had a significant positive effect on adaptive strategies and financial risk management (β=0.943, t=20.252), while adaptive strategies and financial risk management positively affected qualitative and reputational outcomes in the capital market (β=0.924, t=92.542). Moreover, the moderating effects of the institutional environment and economic culture (β=0.565, t=7.471, p<0.001) and environmental, regulatory, and technological factors (β=0.445, t=5.974, p<0.001) were positive and significant. Financial health and economic resilience constitute fundamental capacities enabling independent audit firms to withstand economic pressures and implement adaptive and financial risk-management strategies, while supportive institutional, regulatory, and technological conditions strengthen these capacities.

Downloads

Download data is not yet available.

References

Arham, A. (2025). Convergence of Artificial Intelligence and Blockchain in Auditing Processes: A Multiple-Case Study. International Journal of Accounting Information Systems, 56, 100678. https://doi.org/10.1016/j.accinf.2024.100678

Chen, Y., & Yang, X. (2025). Firm Economic Sustainability as a Facilitator for High-Quality External Audits. Journal of Business Ethics, 190(1), 123-140. https://doi.org/10.1007/s10551-024-05712-w

Çineli, M., & González, R. (2025). Empowering Financial Decision-Making: Autonomy, Education, and Independence. Journal of Economic Psychology, 98, 102710. https://doi.org/10.1016/j.joep.2024.102710

Ebirim, C., Okafor, E., & Johnson, O. (2024). Advanced Analytical Tools and Data Complexity Reduction in Financial Auditing. Journal of Corporate Accounting & Finance, 35(3), 960-975. https://doi.org/10.1002/jcaf.22680

Efunniyi, O., Adebayo, T., & Smith, J. (2024). Short-Term Financial Goals vs. Audit Objectivity: Navigating Client Pressure and Income Dependence. Journal of Accounting and Public Policy, 43(4), 1590-1610. https://doi.org/10.1016/j.jaccpubpol.2024.107211

Firmansyah, A., Trianto, A., & Handayani, S. (2024). Audit Firm Financial Viability, Client Retention Pressure, and Going-Concern Qualifications. Managerial Auditing Journal, 39(5), 610-632. https://doi.org/10.1108/MAJ-08-2023-3981

Hosseini, S. A., Mohammadi, R., & Ebrahimi, M. (2024). Compliance with Legal Requirements and Professional Ethics: A Mechanism for Safeguarding Auditor Independence in Turbulent Economic Environments. Ethics in Science and Technology, 19(1), 50-63. https://doi.org/10.22037/ijme.v19i1.41209

Ilugbusi, B., & Adisa, O. (2024). Machine Learning Applications for Human Error Reduction in Financial Judgment. Journal of Auditing & Accounting Technology, 12(1), 2380-2398. https://doi.org/10.1080/16081625.2024.231109

Joshi, P. (2025). The Erosion of Auditor Objectivity under Severe Income Dependence: Ethical and Professional Implications. Ethics & Behavior, 35(2), 110-128. https://doi.org/10.1080/10508422.2024.230981

Krisnia, Y., & Rochayatun, S. (2024). Early Warning Systems for Liquidity Crises in Client Operations: Auditor's Evaluation Framework. International Journal of Financial Studies, 12(1), 45-60. https://doi.org/10.3390/ijfs12010045

Liu, W. (2024). Interplay between Internal Corporate Governance and External Macroeconomic Shocks in Financial Health Reporting. Corporate Governance: An International Review, 32(3), 310-328. https://doi.org/10.1111/corg.12550

Musdalifah, S., & Hariyanto, E. (2024). Conflict of Interest, Process Transparency, and Audit Reporting Fairness. Journal of Financial Crime, 31(2), 1-15. https://doi.org/10.1108/JFC-01-2023-0015

Ndiak, A. (2024). Digital-Age Educational Empowerment and Professional Decision-Making. Educational Technology Research and Development, 72(2), 545-562. https://doi.org/10.1007/s11423-024-10350-x

Omowole, A., Obalade, A., & Oyelade, A. (2024). Financial Literacy as a Prerequisite for Sound Professional Judgments. Journal of Adult and Continuing Education, 30(2), 1140-1158. https://doi.org/10.1177/1477971424123098

Rasoul, M., & Ganji, A. (2025). Modeling Key Factors of Audit Quality under AI Adoption Using CRISP-DM Framework and C5.0 Decision Tree Algorithm. Expert Systems with Applications, 245, 123110. https://doi.org/10.1016/j.eswa.2024.123110

Saraei, H., Alavi, S. M., & Kazemi, H. (2024). Pathology of the Roots of Decision-Making and Financial Reporting Errors in Iranian Organizations: A Systematic Management Approach. Organizational Culture Management, 22(1), 121-145. https://doi.org/10.22059/jomc.2024.351092.1007820

Sewpersadh, N. S. (2025). Disclosure Adequacy and Market Transparency: Enhancing Creditor Decision-Making in Turbulent Economies. Journal of Accounting in Emerging Economies, 15(1), 88-108. https://doi.org/10.1108/JAEE-02-2024-0045

Shamsadini, A. (2024). Team Dynamics and Audit Decision Quality: Combining Individual Competence with Collaborative Reviews. Journal of International Accounting Research, 23(1), 1-18. https://doi.org/10.2308/JIAR-2023-012

Shamsadini, A., Hassani, M., & Zare, M. (2025). Environmental Factors, Internal Capabilities, and Auditor Judgment Quality. Journal of Accounting Literature, 47(1), 1-22. https://doi.org/10.1108/JAL-09-2024-0105

Sharma, V., Gupta, S., & Kumar, P. (2025). Capital Structure Optimization, Leverage Control, and Financial Sustainability under Market Shocks. Journal of Banking & Finance, 158, 107050. https://doi.org/10.1016/j.jbankfin.2024.107050

Shbeilat, M. (2024). Audit Committee Characteristics, Client Selection Mechanics, and Auditor Judgment Health. Journal of Governance and Regulation, 13(2), 175-188. https://doi.org/10.22495/jgrv13i2art16

Shirowzhan, M., & Fakhari, H. (2024). Expectations Gap in Audit Responsibilities: The Influence of Socio-Cultural Expectations in Developing Markets. Journal of International Financial Management & Accounting, 35(3), 820-840. https://doi.org/10.1111/jifm.12210

Sirait, B., Hutapea, R., & Simanjuntak, T. (2025). Client Tenure, Fee Dependence, and Audit Independence Impairment. Asian Review of Accounting, 33(1), 30-52. https://doi.org/10.1108/ARA-04-2024-0115

Wambua, M., Nyamute, W., & Ojwang, C. (2025). Earnings Management Practices, Disclosure Transparency, and Financial Statement Reliability. Research in International Business and Finance, 69, 102280. https://doi.org/10.1016/j.ribaf.2024.102280

Weida, L., Zhang, Y., & Wang, H. (2024). Financial Transparency, Continuous Monitoring, and Auditor Independence. Journal of Business Research, 172, 3540-3555. https://doi.org/10.1016/j.jbusres.2024.114510