Investigating the Effect of Paternalistic Behavior of Auditors on the Brand Heritage of Auditing Institution

Subject Areas : Financial and Behavioral Researches in Accounting

ali khozain ^{1 *} , Faezeh Arab Nezhad ² , alireza maetoofi ³ , Mansour Garkaz ⁴

1 - Professor Associate of Department of Accounting, Ali Abad Katool Branch, Islamic Azad University , Ali Abad Katool, Iran
2 - Ph.D. candidate of accounting. Gorgan branch, Islamic Azad University, Gorgan, Iran
3 - Professor Associate of Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
4 - Department of Accounting, faculty member of management and accounting,, Islamic Azad University, Gorgan, Iran.

Received: 2024-10-14 Accepted : 2024-12-26 Published : 2024-12-31

Keywords: Paternalistic Behavior, Brand Heritage, Auditing Institutions,

Abstract :

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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