The role of perceptual characteristics in the mental association of the brand of auditing firms

Document Type : Original Article

Authors

1 phd student

2 Professor of Accounting, Khatam University, Tehran, Iran

3 Associate Professor, Accounting Department, Islamic Azad University, Marand Branch

Abstract

The main role of the independent auditor is to trust and validate financial statements. Financial statements are the center of gravity and focus of financial reports and information. Financial statements are known as the tools of accountability and decision making. These statements are useful in decision making and accountability when they are reliable, transparent and of appropriate quality. The present study investigates the branding of auditing firms by predicting the causal relationships between the constructs of perceptual characteristics and mental association of auditing firms. The statistical population of this study is independent auditors and a standard questionnaire was used to collect data. After performing the reliability and validity tests of the sample data, the relevant analyzes were performed based on the structural modeling approach. The results show that the structures of empathy and commitment are effective factors in the mental association of the audit firm brand..This assurance is issued in the form of an audit report. The final product of the audit is a reporting entity in which the auditor provides a professional opinion on the appropriateness of the financial statements.

Keywords

Political Sociology of Iran
Volume 5, Issue 9
November 2022
Pages 190-208

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