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Article
Publication date: 1 February 2023

Mohamed Hegazy, Mohamed Samy El-Deeb, Hosny Ibrahim Hamdy and Yasser Tawfik Halim

This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender…

2023

Abstract

Purpose

This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance.

Design/methodology/approach

A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses.

Findings

The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical decisions. Also, turnover intention has significant positive association with nonethical decision, audit quality and performance.

Originality/value

This research is among the first to focus on auditor’s burnout determinates on audit quality and performance in an emerging market characterized by different socioeconomic, political and cultural factors compared with those of developed markets. Auditors, regulators and professional policymakers can benefit from the results of this research.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 5
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 18 November 2024

Ahmed Moustafa Maree, Yasser Tawfik Halim and Hosny Ibrahim Hamdy

This research examines the impact of logo changes within rebranding strategies, with a focus on the recent logo transformation of Burger King. Redesigns of logos often reflect…

Abstract

Purpose

This research examines the impact of logo changes within rebranding strategies, with a focus on the recent logo transformation of Burger King. Redesigns of logos often reflect shifts in brand strategies and consumer preferences. This study aims to evaluate the effects of logo changes on brand loyalty with the mediating role of brand attitude.

Design/methodology/approach

This study investigates the influence of Burger King’s logo change on consumer behavior, specifically regarding brand loyalty. The research involves an analysis of the appropriateness and familiarity of the old and new Burger King logos, based on data collected from 468 Egyptian consumers. Statistical analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the impact of logo changes on consumer loyalty.

Findings

The findings indicate that a change in logo can positively affect brand loyalty, particularly when the new logo is perceived as both appropriate and familiar to consumers. Additionally, the study highlights the mediating role of brand attitude, suggesting that favorable brand perceptions enhance the relationship between logo changes and consumer loyalty.

Practical implications

The practical implications of this study highlight key strategies for brand managers involved in rebranding efforts and the associated risks of such processes. Ensuring logo appropriateness and maintaining elements of familiarity are crucial to fostering consumer acceptance and loyalty.

Originality/value

This study highlights the important role of logo change “logo appropriateness and familiarity,” offering a new perspective on how aligning logos with brand identity and retaining familiar elements can enhance consumer acceptance and loyalty with the presence of brand attitude as a mediator in this relationship.

Details

Management & Sustainability: An Arab Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-9819

Keywords

Book part
Publication date: 9 October 2019

Yusuf Sidani

Abstract

Details

A Spring Aborted
Type: Book
ISBN: 978-1-78756-666-8

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