The role of perceptual characteristics in the mental association of the brand of auditing firms
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.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.