بررسی تاثیر رفتار قیم‌مآبانه حسابرسان بر میراث برند موسسه‌های حسابرسی از دیدگاه حسابرسان
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری
علی خوزین
1
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فائزه عرب نژاد
2
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علیرضا معطوفی
3
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منصور گرکز
4
1 - دانشیار گروه حسابداری ، واحد علی آباد کتول،دانشگاه آزاد اسلامی،علی آباد کتول،ایران،
2 - دانشجوی دکتری گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران
3 - دانشیار گروه حسابداری ،واحد گرگان ،دانشگاه آزاد اسلامی،گرگان،ایران،
4 - دانشیار گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران .4 ،
کلید واژه: رفتار قیم‌مآبانه, میراث برند, موسسه‌های حسابرسی ,
چکیده مقاله :
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 غیر اخلاقی از جمله رفتار غیر قیم‌مآبانه تحت تاثیر قرار گیرد. از این رو، هدف این پژوهش بررسی تاثیر رفتار قیم‌مآبانه حسابرسان بر میراث برند موسسه‌های حسابرسی است. پژوهش حاضر از نظرهدف، کاربردی و از نظر ماهیت، توصیفی-پیمایشی است. جامعه آماری، حسابرسان ارشد شاغل در موسسه‌های حسابرسی است که 197 نفر از آن‌ها با استفاده از روش نمونه‌گیری در دسترس به عنوان نمونه انتخاب شدند. برای گردآوری اطلاعات از پرسشنامه محقق‌ساخته و 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 موسسه حسابرسی شکل می‌گیرد؛ بلکه باعث افزابش عملکرد، درآمد و شهرت موسسه حسابرسی نیز می‌شود.
The increase of audit firms in recent years and as a result the formation of extensive competition in the audit market to gain more market share has caused the brand heritage of audit firms to be affected due to the occurrence of unethical behaviors including non-paternal behavior. Therefore, the purpose of this research is to investigate the impact of paternalistic behavior of auditors on the brand heritage of auditing institutions. The current research is applied in terms of its purpose and descriptive-survey in terms of its nature. The statistical population is senior auditors working in audit institutions, 197 of whom were selected as a sample using available sampling method. To collect information from the researcher-made questionnaire and to test the research hypotheses from the method of structural equation modeling and analysis in the software.Plshas been used The findings show that applying paternal behavior (positive and negative) by auditors has a positive and significant effect on the brand heritage of auditing institutions and it indicates that if auditors have paternal behavior, not only a positive attitude is formed in clients towards the auditing institution; It also increases the performance, income and reputation of the auditing firm.
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