Ethical Brand Model for Attracting and Retaining Human Resources in Auditing Firms: A Structural-Interpretive Approach

Subject Areas : Public Policy In Administration

Yones Amjadian ¹ , Mehdi beshkoh ^{2 *} , Mohammad Shamsi ³

1 - Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.
2 - Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
3 - M.A. of Audit, Ferdowsi University, Mashhad, Iran.

Received: 2025-03-12 Accepted : 2026-01-06 Published : 2026-01-02

Keywords: Ethical brand, attraction and retention of talented and skilled employees, human resource management, auditing firms, structural-interpretive modeling.,

Abstract :

 Purpose: The aim of this research is to present a model for enhancing the ethical brand to attract and retain human resources using a structural-interpretive approach.

Method: The research methodology, categorized by purpose, falls under exploratory studies. In terms of outcomes, it is considered developmental, and in terms of data type, it is a mixed methods study (qualitative-quantitative). The target population in the qualitative section comprised 15 experts and university professors with professional experience in auditing and human resources in the year 2024.

Findings: The qualitative results show that the ethical brand model for attracting and retaining human resources in auditing firms includes two overarching themes, 12 organizing themes, and 35 basic themes. To determine the most influential component of the ethical brand for attracting and retaining human resources, a structural-interpretive analysis was used in the quantitative section. The analysis indicates that benchmarking successful auditing firms in attracting and retaining talented and skilled employees is the most effective component of the ethical brand model for auditing firms.

Conclusion: Auditing firm managers should prioritize learning the principles of optimal human resource management and fully utilizing the capacities of models, techniques, and recommendations for human resource development.

References:

 ابراهیمی فر، مهدی. (1400). طراحی و تبیین مدل مدیریت ریسک منابع انسانی سازمان‌های دولتی در ایران، رساله دکتری مرکز تحصیلات تکمیلی، گروه مدیریت.
 آل طه، سید حسن؛ شائمی برزکی، علی و صفری، علی. (1401). شناسایی چالش‌های مدیریت منابع انسانی در سازمان‌های غیرانتفاعی. مدیریت دولتی، 14(4)،580-601.
 بیگ پناه، بهزاد، اثنی عشری، حمیده، هشی، عباس، اسدی، غلامحسین. (1400). تأثیر وضعیت سرمایه انسانی در مؤسسات حسابرسی بر کیفیت حسابرسی. پژوهش‌های حسابرسی حرفه‌ای, 1(3), 128-149. doi: 10.22034/arj.2021.247703
 زارع، روح اله، غلامی جمکرانی، رضا. (1401). عدم ماندگاری نیروی کار حرفه‌ای در مؤسسات حسابرسی عضو جامعه حسابداران رسمی ایران. پژوهش‌های حسابرسی حرفه‌ای, 2(7), 34-48. doi: 10.22034/jpar.2022.549202.1080
 عباسی استمال، محمدرضا، معرفت، محمد. (1401). بررسی تأثیر بلوغ حرفه‌ای و رضایت شغلی حسابرسان بر تعهد سازمانی. مطالعات اخلاق و رفتار در حسابداری و حسابرسی,3(1),65-84.
 عموزاد مهدیرجی، شهرام، تاری وردی، یداله، رجبی، روح الله. (1402). بررسی عوامل مؤثر بر تمایل به خروج از حرفه حسابرسی. بررسی‏‌های حسابداری و حسابرسی، 30(1), 55-76. doi: 10.22059/acctgrev.2023.351047.1008758
 گنجی، کیانوش، عرب مازار یزدی، محمد، هشی، عباس، اثنی عشری، حمیده. (1400). شناسایی و مفهوم‌پردازی عوامل موثر بر تمایل خروج حسابرسان از حرفه حسابرسی. پیشرفت‌های حسابداری، 13(2), 269-309. doi: 10.22099/jaa.2022.41825.2180
 محمد پور، احمد. (1389). ارزیابی كیفیت در تحقیق كیفی: اصول و راهبردهای اعتبار یابی و تعمیم‌پذیری. فصلنامه علوم اجتماعی، شماره 48، صص 73-105.
 مشایخ، شهناز، حیدری، زهره، محمودخانی، مهناز. (1402). وضعیت مدیریت استعداد و عملکرد حسابرسی در مؤسسه‌های حسابرسی. بررسی‏‌های حسابداری و حسابرسی، 30(2), 311-340. doi: 10.22059/acctgrev.2023.344267.1008692
 هژبر، زینب. (1401). چالش های مدیریت منابع انسانی در نظام جبران خدمات کارکنان نظام مهندسی ساختمان استان یزد، پایان نامه کارشناسی ارشد، موسسه آموزش عالی امام جواد، یزد.
 Abbasi Estamal, M. R., & Marefat, M. (2022). Examining the impact of professional maturity and job satisfaction of auditors on organizational commitment. Ethics and Behavior Studies in Accounting and Auditing, 3(1), 65-84. (In Persian).
 Ali, N. A. M., & Kasim, N. (2019). Talent management for Shariah auditors: Case study evidence from the practitioners. International Journal of Financial Research, 10(3), 252- 266.
 Al-Taha, S. H., Shaemi Barzaki, A., & Safari, A. (2022). Identifying challenges in human resource management in non-profit organizations. Public Management, 14(4), 580-601. (In Persian).
 Amoo Zadeh Mahdirji, S., Tari Verdi, Y., & Rajabi, R. (2023). Factors affecting the intention to leave the auditing profession. Accounting and Auditing Reviews, 30(1), 55-76. (In Persian).
 Attride-Stirling, J. (2001). Thematic networks: An analytic tool for qualitative research. Qualitative Research, 1(3), 385-405.
 Backhaus, K., & Tikoo, S. (2004). Conceptualizing and researching employer branding. Career Development International, 9(5), 501-517.
 Bigpanah, B., Asna Ashari, H., Heshi, A., & Asadi, G. (2021). The impact of human capital status in auditing firms on audit quality. Professional Audit Research, 1(3), 128-149. https://doi.org/10.22034/arj.2021.247703 (In Persian).
 Brierley, J. A., & Gwilliam, D. R. (2017). Human resource management issues in accounting and audit firms: A research perspective. Routledge.
 Cheng, Y. S., Liu, Y. P., & Chien, C. Y. (2009). The association between auditor quality and human capital. Managerial Auditing Journal.
 Dehghan, H. (2015). Strategic human resource management (1st ed.). Tehran: Nashr Chap va Nashr (In Persian).
 Ebrahimi Far, M. (2021). Designing and explaining the human resources risk management model in public organizations in Iran (Doctoral dissertation, Center for Graduate Studies, Department of Management) (In Persian).
 Foster, C., & Punjaisri, K. (2010). Internal branding: The role of corporate culture in improving brand equity. Journal of Brand Management, 17(6), 342-356.
 Ganji, K., Arab Mazar Yazdi, M., Heshi, A., & Asna Ashari, H. (2022). Identifying and conceptualizing factors affecting auditors' intention to leave the auditing profession. Accounting Advances, 13(2), 269-309. (In Persian).
 Ganji, K., Arabmazar Yazdi, M. (2021). Identifying the Factors Affecting Professional Turnover Intention among the Auditors. Iranian Journal of Accounting, Auditing and Finance, 5(3), 83-106.
 Hojabr, Z. (2022). Challenges of human resource management in the employee compensation system of the Engineering System Organization of Yazd Province (Master’s thesis, Imam Javad Higher Education Institute, Yazd) (In Persian).
 Hoque, Z., Parker, L. D., Covaleski, M. A., & Haynes, K. (Eds.). (2017). The Routledge companion to qualitative accounting research methods (Mehrabanpur, M., Mostafaei, A., & Mostafaei, J., Trans.). Taylor and Francis.
 Kvale, S. (1996). Interviews: An introduction to qualitative research interviewing. Thousand Oaks, CA: Sage.
 Lee, J., Oh, S. H., & Park, S. (2022). Effects of organizational embeddedness on unethical pro-organizational behavior: Roles of perceived status and ethical leadership. Journal of Business Ethics, 176(1), 111-125.‏
 Lokhorst, A. M. (2019). Building a strong organizational culture for employee retention. Journal of Organizational Behavior, 40(4), 125-145.
 Lopes, A. (2010). Grounded theory method: An essential approach to analyse design. In The 9th European Conference on Research Methods in Business and Management: IE Business School Madrid, Spain (pp. 24-36).
 Mahapatro, B. B. (2022). Human resource management. PG Department of Business Management.
 Maignan, I. (2001). Consumers' perceptions of corporate social responsibilities: A cross-cultural comparison. Journal of Business Ethics, 30(1), 57-72.
 Maignan, I., & Ferrell, O. C. (2004). Corporate social responsibility and firm performance: A stakeholder approach. Journal of Business Ethics, 51(3), 277-292.
 Mashayekh, S., Heydari, Z., & Mahmoudkhani, M. (2023). Talent management status and audit performance in auditing institutions. Accounting and Auditing Reviews, 30(2), 311-340. (In Persian).
 Mohammad Pour, A. (2010). Evaluating quality in qualitative research: Principles and strategies for validation and generalizability. Journal of Social Sciences, (48), 73-105. (In Persian).
 Ramos-González, M. D. M., Rubio-Andrés, M., & Sastre-Castillo, M. Á. (2022). Effects of socially responsible human resource management (SR-HRM) on innovation and reputation in entrepreneurial SMEs. International Entrepreneurship and Management Journal, 18(3), 1205-1233.
 Samagaio, A., & Rodrigues, R. (2016). Human capital and performance in young audit firms. Journal of business research, 69(11), 5354-5359.
 Sen, S., & Bhattacharya, C. B. (2001). Does doing good always lead to doing better? Consumer reactions to corporate social responsibility. Journal of Marketing Research, 38(2), 225-243.
 Siyambalapitiya, J., Zhang, X., & Liu, X. (2018). Green human resource management: A proposed model in the context of Sri Lanka’s tourism industry. Journal of cleaner production, 201, 542-555.
 Zandi, G., Sadiq, M., & Mohamad, S. (2019). Big-four auditors and financial reporting quality: evidence from Pakistan. Humanities & Social Sciences Reviews, 7(2), 369-375.