The effect of auditing on business performance by modulating organizational culture in knowledge-based companies in the field of information technology

Compliant organizations are organizations that are able to tolerate discontinuities and interruptions. These organizations are likely to be able to grow and survive in complex environments. Therefore, the purpose of this study is to investigate the effect of resilience on the performance of knowledge-based businesses in the field of information technology by modulating organizational culture in science and technology parks of Iranian universities. The present study is applied in terms of purpose and descriptive-correlational in terms of data collection. Data were collected using a researcher-made questionnaire and by available sampling method from 123 knowledge-based business managers located in the Science and Technology Park of Iran Universities. Cronbach's alpha for all structures was higher than 0.7 and the mean value of variance extracted was higher than 0.5 and the validity and reliability of the structures were confirmed. Findings showed that resilience has a positive and significant effect on business performance by modulating organizational culture. Finally, according to the confirmation of all research hypotheses, it can be said that businesses equip themselves with the capabilities of organizational dynamics, structural trust capabilities and process continuity. Because just having structural trust capabilities is not enough, businesses that want to survive and succeed in the long run must have dynamic capabilities.