The purpose of this study is to identify and evaluate the effective factors on the professional power of certified public accountants (CPA) and to evaluate the status of these factors from user’s perspective in Iran. The sample population consist listed companies on Tehran Stock Exchange. A questionnaire with 0.892 Cronbach's alpha coefficient is employed in order to gathering data. The results reveal that the identified factors of this research increase the legal power, expert power, reference power, reward power and punishment power of CPA and these power resources increase the professional power of CPA. The paper is the first study about the professional power of auditors in Iran so; it may helps to improve the professional power of auditors in Iran.
Key words: External auditor, professional power, Iran.
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