چارچوب محرک‌های زمینه‌ای وقوع بی‌سازمانی اجتماعی در کارکردهای حسابرسان داخلی و بررسی تأثیر آن بر بلوغ حرفه‌ای

سید مهدی تیموریان; مهدی خلیل پور; جواد رمضانی; مهدی صفری گرایلی; علی فلاح

Authors

Seyed Mehdi Teimorian Department of Accounting, No.C., Islamic Azad University, Nour, Iran Author https://orcid.org/0009-0004-9212-2861
Mehdi Khalilpour Assistant professor,Department of Accounting, No.C., Islamic Azad University, Nour, Iran https://orcid.org/0000-0002-7473-1047
Javad Ramezani Associate professor, Department of Accounting, No.C., Islamic Azad University, Nour, Iran Author https://orcid.org/0000-0001-7059-5773
Mehdi Safari Gerayli Associate professor, Department of accounting, BG.C., Islamic Azad University, Bandargaz, Iran Author https://orcid.org/0000-0003-3431-7869
Ali Fallah Assistant professor, Department of Management and Accounting, No.C., Islamic Azad University, Nour, Iran Author https://orcid.org/0000-0002-9662-4138

Keywords:

Social disorganization, internal auditors, professional maturity, internal audit unit maturity, social norms, internal auditing

Abstract

This study aimed to develop a framework for the contextual drivers of social disorganization in internal auditors’ functions and examine their effects on the professional maturity of internal audit units. This exploratory and developmental study employed a mixed-methods design. In the qualitative phase, 13 accounting and auditing experts were selected through snowball sampling until theoretical saturation was achieved. Interview data were analyzed through grounded theory using open, axial, and selective coding. This process generated 256 open codes, 36 conceptual themes, six axial components, and three structural categories. Following two Delphi rounds, 32 themes were retained, and a six-item researcher-developed Social Disorganization Questionnaire was constructed. In the quantitative phase, 410 valid questionnaires were collected through simple random sampling from internal auditors working in companies listed on the Tehran Stock Exchange. Professional maturity was measured using the 12-item questionnaire developed by Maia et al. Data were analyzed using the Kaiser–Meyer–Olkin test, Bartlett’s test of sphericity, exploratory factor analysis with Varimax rotation, and first- and second-order confirmatory factor analysis. The KMO value was 0.714, and Bartlett’s test was statistically significant (χ²=7147.421, df=153, p<0.001), confirming the factorability of the data. The six extracted factors explained 88.504% of the total variance. Model-fit indices were satisfactory (χ²/df=2.370, RMSEA=0.061, GFI=0.910, CFI=0.920, and IFI=0.920). Contextual drivers of social disorganization exerted a significant negative effect on the professional maturity of internal audit units (β=-0.615, CR=5.003, p<0.001). All critical ratios exceeded 2.58; therefore, the research hypothesis was supported at the 99% confidence level. Increasing individual, structural, and normative drivers of social disorganization undermines the professional maturity of internal audit units. Strengthening shared norms, professional independence, organizational support, conflict-resolution mechanisms, and equitable motivational systems is therefore essential for improving accountability, professional legitimacy, and the sustainable maturity of internal audit functions.

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