Brand Equity in Accountancy Firms: The mediating Role of Fundamental Principles

Oladipupo Muhrtala Tijani, Mathias Gboyega Ogundeji


Purpose: This current study examines clients’ perception of external audit employees’ behavior on brand equity in professional accountancy context.

Design/methodology/approach: The study employs a structural equation model to analyze data gathered through interdisciplinary fieldwork.

Findings: The study find positive association between auditor objectivity, professional behavior, integrity and, confidentiality on brand association, perceived audit quality, and brand loyalty. The study identifies the significant impact of the codes of professional conduct as a predictor of external brand equity.

Research Limitations/Implications: Our sample is concentrated in the financial services Subsector. Our choice of respondents is another limitation as the emphasis is for clients of the local office of one Big N audit firm. Further, all factors examined and found to have strong impact on Brand-to-Brand (herein after B2B) brand equity are likely to be influenced by other extraneous factors not explored in the present context. Finally, these empirical findings are from auditor-client companies in Nigeria, but the measures are developed originally from past researches tested in other countries, especially in developing jurisdictions. This may have a significant impact on the data input, analysis, interpretations and conclusions.

Originality/Value: Regardless of these limitations this research offers a considerable amount of knowledge in marketing, auditing, and corporate governance and reporting system responsibilities.


Keywords: Brand equity, external audit, professional behavior, objectivity, integrity.




Título: "Valor da marca nas empresas de contabilidade: o papel mediador dos princípios fundamentais"


Objetivo: este estudo atual examina a percepção dos clientes sobre o comportamento dos funcionários de auditoria externa sobre o valor da marca no contexto da contabilidade profissional.

Projeto/metodologia/abordagem: o estudo emprega um modelo de equação estrutural para analisar os dados coletados por meio de trabalho de campo interdisciplinar.

Resultados: O estudo encontrou associação positiva entre objetividade do auditor, comportamento profissional, integridade e confidencialidade na associação da marca, qualidade da auditoria percebida e lealdade à marca. O estudo identifica o impacto significativo dos códigos de conduta profissional como um preditor do valor da marca externa.

Limitações/implicações: Nossa amostra está concentrada no subsetor de serviços financeiros. Nossa escolha de entrevistados é outra limitação, pois a ênfase é dada aos clientes do escritório local de uma empresa de auditoria da Big N. Além disso, todos os fatores examinados e considerados de forte impacto no valor da marca de marca para marca (daqui em diante B2B) provavelmente serão influenciados por outros fatores estranhos não explorados no contexto atual. Finalmente, essas descobertas empíricas são de empresas clientes-auditor na Nigéria, mas as medidas são desenvolvidas originalmente a partir de pesquisas anteriores testadas em outros países, especialmente nas jurisdições em desenvolvimento. Isso pode ter um impacto significativo na entrada, análise, interpretação e conclusão dos dados.

Originalidade/valor: independentemente dessas limitações, esta pesquisa oferece uma quantidade considerável de conhecimento em marketing, auditoria e governança corporativa e responsabilidades do sistema de relatórios.


Palavras-chave: Brand equity, auditoria externa, comportamento profissional, objetividade, integridade.

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