The effect of organizational culture, corporate governance and audit quality on auditors' performance

The culture of any organization is one of the major factors affecting its performance, the impact of organizational culture on the members of the organization is so great that it can be understood by examining its angles regarding the behavior, feelings, views and attitudes of the members of the organization. The purpose of this research is to investigate the impact of organizational culture, corporate governance and audit quality on auditors' performance. The statistical population of this research is all the members of the public accountants society of Iran. Using Cochran's sampling, 196 people were selected as a statistical sample. The current research is in the category of applied research and in terms of research method, it is descriptive and survey type. In this research, the library method was used to collect data and information, and the tool for collecting information was a questionnaire. Smart PLS software was used for statistical analysis. The results of the research show that organizational culture, corporate governance, and audit quality affect auditors' performance.