Try this. Of course, the parameters can be adjusted to change vertical separation height or horizontal width of wedge relative to = sign, or aspect ratio of wedge. Note that the appearance of this is not quite the same as \hateq cited in comments above, but better conforms to the symbol illustrated by the questioner.
REVISED SOLUTION eliminated use of array to make space around \equalhat compatible with \mathrel.
\documentclass{article}
\usepackage{scalerel,stackengine,amsmath}
\newcommand\equalhat{\mathrel{\stackon[1.5pt]{=}{\stretchto{%
\scalerel*[\widthof{=}]{\wedge}{\rule{1ex}{3ex}}}{0.5ex}}}}
\begin{document}
\[
x^2 \equalhat \ensurestackMath{\Centerstack[c]{a b c}}
\]
\begin{align}
a &\equalhat b \\
a &= b
\end{align}
\end{document}

ORIGINAL SOLUTION
\documentclass{article}
\usepackage{scalerel,amssymb}
\newcommand\equalhat{%
\let\savearraystretch\arraystretch
\renewcommand\arraystretch{0.3}
\begin{array}{c}
\stretchto{
\scalerel*[\widthof{=}]{\wedge}
{\rule{1ex}{3ex}}%
}{0.5ex}\\
=%
\end{array}
\let\arraystretch\savearraystretch
}
\begin{document}
$x^2 \equalhat \begin{array}{c}a\\b\\c\end{array}$
\end{document}

$\cong$might be what you want. Other related symbols are\simeq,\sim,\approx. There is a symbol bible out on the web called symbols-A4.pdf. Very useful. – Steven B. Segletes Mar 20 '13 at 12:21\func. – Sean Allred Mar 20 '13 at 12:25\stackrel{\frown}{=}– hpesoj626 Mar 20 '13 at 12:26\congfor example) not a composition of different commands. I know that that I can define a command myself but I want to know what that command was ;-) – lpdbw Mar 20 '13 at 12:28\mathrel{\widehat{=}}might help you. It would help us, if you discribe, what is not good with the commands you found. – Dominikus K. Mar 20 '13 at 12:35\stackrel{\frown}{=}can be an option, too. But @mafp is correct.mathabxindeed provides\corresponds– hpesoj626 Mar 20 '13 at 12:36\stackrel{\frown}{=}the hat is not square but round. With\mathrel{\widehat{=}}or\widehat{=}the distance between the hat and the = is to big (in my eyes).\coorespondsdoes look good but it needs themathabxpackage. Loading it I get an error\leftmoon already definedwithout having done anything with\leftmoon... I am quite certain that that symbol I saw didn't need any special package. But maybe I was dreaming :-) @mafp Sorry, apparently I overlooked this in the list! – lpdbw Mar 20 '13 at 12:43\mathrel{\widehat{=}}and\widehat{=}are actually the same as they will produce the same symbol. The only difference (at least to my knowledge) is, that the former tells tex it is a relation symbol which results in more free space in front and behind it. What ever symbol you use at the end: it might be a good idea to put it into\mathrel{}for that particular reason. – Dominikus K. Mar 20 '13 at 13:07