Designing a branding model for auditing firms

Subject Areas : Sustainable Development

Saeed Pirvasi ¹ , Rezvan Hejazi ² , Heydar Mohammadzadeh Salteh ³

1 - PhD Student, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran
2 - Professor, Department of Accounting, Khatam University, Tehran, Iran (Correspondent)
3 - Associate Professor, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran

Received: 2021-05-23 Accepted : 2021-11-08 Published : 2022-02-20

Keywords: background Theory, branding, Auditing Institutions,

Abstract :

In the world of economics, trademark privilege is an intangible and valuable asset that gives credit to business units. In order to increase the value of this asset, the factors affecting it must be identified. At present, the causal, intervening and contextual conditions, strategies and consequences of branding in auditing firms have not been studied. Therefore, in this research, an attempt has been made to design the branding model of auditing firms using grounded theory. This research is of qualitative and exploratory type. This research has been carried out by interviewing experts in the field of theoretical foundations of branding of auditing firms and by conducting 18 interviews in 1399 by snowball sampling method, has been saturated. The results showed that the most important causal conditions that lead to branding of audit firms are: characteristics and political communication, brand image of the audit firm, perceptual characteristics, level of risk assessment, opportunistic behavior, common value, audit quality and attractiveness and Communication and corporate governance characteristics, structural characteristics of the company, behavioral characteristics of managers and accounting complexity are also considered as intervention factors for branding of audit firms. In addition to these conditions, according to the interviewees, they also stated conditions as a basis for branding audit firms; These conditions are the laws and standards and the general culture of the country. Findings of this study showed that for branding audit firms, strategies such as rules and standards,