The role of the components of ethical compatibility and reliability of partners in the success of mergers of audit firms

The increase in the intertwining of the global economy and the complexity of business has caused the selection of partners to be not only suitable with criteria such as resources and financial results, but a range of criteria that focus on aspects of the partners' culture or insight have become the focus of the partners' attention. The present study was compiled with the aim of explaining the relationship between ethical compatibility and reliability of partners with the mediation of inter-organizational coordination on the success of the merger of audit firms. This research is practical in terms of purpose and survey type in terms of data collection method. The subject area of this research is in the field of accounting behavioral research. The statistical population of the research is all official accountants working in the accounting and auditing profession in 2022. The sampling method was random and finally 390 people completed the research questionnaires. Descriptive statistics of mean and standard deviation and inferential statistics of structural equations were used to analyze the data.The results of the hypothesis test using structural equation modeling using the partial least square method show that ethical compatibility and reliability of partners have a positive and meaningful relationship with inter-organizational coordination and inter-organizational coordination also has a positive and significant relationship with success in the merging of firms. Also, familiarity with the audit services market does not moderate the relationship between inter-organizational coordination and success in the merging of firms.