Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends

Document Type : Original Article

Authors
sirous habibzadeh 1
Mehdi Alinejad Saru Kolai 2
Mehdi Zeynali 2
1 Ph.D. student, Accounting, Tabriz branch, Islamic Azad University, Tabriz, Iran.
2 Assistant Professor, Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
10.22034/jmaak.2026.23974
Abstract
Oligarchy in auditing has a critical view that audit affairs are in the hands of a distinct group and indicates that a special group in the auditing profession, with political governance and because of being close to government bodies, has the monopoly of auditing certain mother industries in companies and it has restricted the creation of competition by increasing the audit quality among audit institutions. T The statistical population of this research includes experienced professors in the field of auditing, partners of auditing institutions, and senior managers of auditing organizations, which was done during the years 2021 and 2021 and using the purposive mixed sampling method. Likewise, to measure the final model validity, the structural equation modeling approach was used and PLS software was used to fit it. The findings reveal that cultural, environmental, and social factors (0.345); structural and technical factors (0.439); political governance and managerial weakness (0.569), and inhibitory and supervisory factors (0.549) are effective in creating audit oligarchy. Likewise offering cultural and social platforms (0.328); structural and technical reforms (0.443); political and management reforms (0.514); strengthening the knowledge and skills of human resources (0.365) and legal and regulatory reforms (0.492) are among the strategies to limit oligarchy in auditing. Lastly, the cultural and social consequences on the audit profession (0.441) and creating a platform for increasing the audit quality (0.532) were explained as the consequences of limiting the oligarchy in the audit profession.
Keywords
Oligarchy in auditing
Critical theory
Political governance
Strengthening the knowledge and skills of human resources
Increasing the quality of auditing
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