بررسی تاثیر رفتار قیم‌مآبانه حسابرسان بر میراث برند موسسه‌های حسابرسی از دیدگاه حسابرسان

افزایش موسسه‌های حسابرسی در سال‌های‌ اخیر و به تبع آن شکل‌گیری رقابت گسترده در بازار حسابرسی برای کسب سهم بازار بیشتر باعث شده است تا میراث برند موسسه‌های حسابرسی به دلیل بروز رفتارهای غیراخلاقی از جمله رفتار غیرقیم‌مآبانه تحت تاثیر قرار گیرد. از این رو، هدف این پژوهش بررسی تاثیر رفتار قیم‌مآبانۀ حسابرسان بر میراث برند موسسه‌های حسابرسی است. پژوهش حاضر از نظر هدف، کاربردی و از لحاظ ماهیت، توصیفی-پیمایشی است. داده‌های پژوهش از طریق توزیع پرسش‌نامه بین 197 نفر از حسابرسان شاغل در موسسه‌های حسابرسی کشور در سال 1403 که به روش نمونه‌گیری در دسترس انتخاب شدند، جمع‌آوری گردید. جهت آزمون فرضیه‌های پژوهش از روش مدل‌سازی معادلات ساختاری و تجزیه و تحلیل در نرم‌افزار pls استفاده شده است. یافته‌ها نشان می‌دهد که اعمال رفتار قیم‌مآبانه (ایجابی و سلبی) توسط حسابرسان تاثیر مثبت و معناداری بر میراث برند موسسه‌های حسابرسی دارد و بیانگر آن است که اگر حسابرسان رفتار قیم‌مآبانه داشته باشند نه تنها نگرش مثبتی در مشتریان نسبت به موسسۀ حسابرسی شکل می‌گیرد؛ بلکه باعث افزایش عملکرد، درآمد و شهرت موسسۀ حسابرسی نیز می‌شود.

investigating the effect of paternalistic behavior of auditors on the brand heritage of auditing institution

background and purpose: the increase of auditing firms in recent years and the formationof extensive competition in the auditing industry to gain more market share has caused thebrand heritage of auditing firms due to the occurrence of unethical behaviors includingunpaternal behavior. therefore, this research aims to investigate the impact of paternalisticbehavior of auditors on the brand heritage of audit institutions.methodology: the current research is applied in terms of purpose and descriptive survey innature. the statistical population includes senior auditors working in audit institutions, 197 ofwhom were selected by available sampling. to measure the research variables, a researchermadequestionnaire was used, the reliability and validity of which were examined andconfirmed by experts in this field. this questionnaire is a five-point likert scale (low, verylow, medium, high, and very high) and consists of three parts: the first is general questions,the second is scenarios, and the third is specialized questions. questions general, includinginformation demographics about gender, age, history, job, and level of education of therespondents. the paternal behavior questionnaire consists of six scenarios that include tensituations of paternalism. of these, three scenarios are related to positive paternal behavior,and three are related to negative paternal behavior. the definitions provided by wasfeld et al.(2012) were used to develop the brand heritage questionnaire. based on this, the brandheritage of audit institutions consists of four emotional, functional, monetary, and socialdimensions. this questionnaire includes 15 questions, three of which are related to emotionalbrand heritage, three of which are related to functional brand heritage, four of which arerelated to monetary brand heritage, and five of which are to measure social brand heritage. totest the research hypotheses of the structural equation modeling method and analysis,the plssoftware has been used.findings: the results of the first hypothesis test indicate that the paternalistic behavior ofauditors has a positive and significant effect on the brand heritage of audit institutions, and itspath coefficient is 0.443. the results of the second fazzia test showed that applying positive paternal behavior by auditors has a positive and significant effect on the brand heritage of auditing institutions, and its path coefficient is 0.337. finally, the results obtained from the third hypothesis test indicate a positive and significant effect of auditors' negative paternalistic behavior on the brand heritage of audit institutions, the path coefficient of which is 0.222.