بررسی تاثیر رفتار قیم‌مآبانه حسابرسان بر میراث برند موسسه‌های حسابرسی از دیدگاه حسابرسان
الموضوعات : پژوهش های مالی و رفتاری در حسابداری
علی خوزین
1
,
فائزه عرب نژاد
2
,
علیرضا معطوفی
3
,
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 ،
الکلمات المفتاحية: رفتار قیم‌مآبانه, میراث برند, موسسه‌های حسابرسی ,
ملخص المقالة :
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.
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