The impact of the succession plan on clients, partners and culture in Iranian audit firms
Subject Areas :
Mitra Maleki
1
,
محمدرضا مهربان پور
2
1 - Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran
2 - گروه حسابداری، پردیس فارابی دانشگاه تهران، قم، ایران
Keywords: Succession, Costumer loyalty, Audit partner, Audit Firm,
Abstract :
In our country it is rare to see long-lived auditing firms. Institutions usually close down with the death of the founder. This may in part indicate the importance of the issue of succession in audit firms. The purpose of this research is to investigate the impact of the succession plan on clients, partners and culture in Iranian audit institutions for the first time. The research method is quantitative and survey. In this research, first, a researcher-made questionnaire was produced and pre-tested, and the validity test was conducted using experts' opinions. Also, the reliability coefficient of the test was higher than 0.7 using Cronbach's alpha test and was confirmed. Then, in the final stage, in 1400, the final and approved questionnaire was distributed and collected among the audit partners. After collecting and summarizing the data using Smart PLS and SPSS software, the data was analyzed through descriptive indices and inferential statistics and Structural equation modeling. The effect of succession from the three dimensions of human resource succession (partners and senior employees), client succession and the successor institution on dependent variables was investigated through 8 hypotheses. The results of the research indicate that the succession plan impacts on the loyalty of the customer to the brand or partner, as well as on having a unique skill of a partner, personal obstacles and obligations; And in the case of integration of the firm's on culture, capacity, ability, continuity and continuity, it is effective.
