Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 8 31 2023 09 01 The Role of Auditors' Professional and Organizational Identity in the Commercialization of Auditing Firms 41 52 21716 10.30495/ijfma.2023.21716 EN Mehdi Akbari Ph.D. Stu. Accounting, chalous Branch,Islamic Azad University, chalous, Iran Razieh Alikhani Department of Accounting, chalous Branch,Islamic Azad University, chalous, Iran Mehdi Maranjory Department of Accounting, chalous Branch,Islamic Azad University, chalous, Iran 0000-0002-9952-5020 Yosef Taghipouryan Department of Accounting, chalous Branch,Islamic Azad University, chalous, Iran Journal Article 2021 05 07 Abstract<br />The aim of this study was to investigate the professional and organizational identity of auditors and commercialization in auditing firms. In order to achieve the research goal, about 384 questionnaires were distributed and collected among the auditors of auditing firms in Iran as a statistical sample. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The results of the analysis of research hypotheses is using structural equation modeling at 99% confidence level indicated that the professional identity and organizational identity of auditors have a positive and significant the effect on the market orientation of auditing firms. The professional identity and organizational identity of auditors have a positive and significant effect on the customer orientation of auditing firms. The professional identity and organizational identity of auditors have a positive and significant effect on the direction of the processes of auditing firms. http://www.ijfma.ir/article_21716_47ada5281a1923e8f0a7c0700e7957c9.pdf