Abstract
Auditing develops within a social context. On the basis of Parsons’ social action theory, we examine whether auditors’ attitude toward marketing activities influences the time balance between auditing and marketing activities and attitude toward the importance of corporate governance mechanisms. We use survey responses from 257 auditors in Iran. We conducted our analysis by applying a binary Probit regression and for additional analysis, we utilize neural networks. Attitude toward marketing has a positive significant relationship with balance time between auditing and marketing activities. And the attitude of auditors toward marketing has a positive significant relationship with attitude toward corporate governance. Also, the results showed a significant difference between industry expert auditors’ attitude and other auditors toward marketing activities. Finally the results of this paper generally suggest that if artificial neural networks are employed in the prediction process, more reliable results will be achieved. The paper provides important insights into emerging issues and developments in auditing and marketing that have clear relevance to auditing research and practice. Drawing on our analytical framework, we provide directions for further opportunities for research of social theories and auditing.
Highlights
The basic objective of business is to develop, produce and supply goods and services to customers (Ishak et al 2013; Miglani et al 2015)
From the perspective of auditors working at audit firms, the important point in studying the concept of balance time is marketing, because auditing activities with the independence index is almost accepted among auditors working at audit firms, in particular, in Iran where market concentration in the auditing profession is challenging and a concern for various auditing firms (Personal communication, January 20, 2015) A significant percentage of the auditing market share is in the hands of a few known audit firms and in this regard, different studies have failed to suggest scientific reasons such as raising the quality of auditing and improved company performance (Stiglbauer and Velte 2012)
Tests of H3 From the results shown in Table 6, Panel B, it is obvious that the attitude of auditors toward marketing had a
Summary
The basic objective of business is to develop, produce and supply goods and services to customers (Ishak et al 2013; Miglani et al 2015). From the perspective of auditors working at audit firms, the important point in studying the concept of balance time is marketing, because auditing activities with the independence index is almost accepted among auditors working at audit firms, in particular, in Iran where market concentration in the auditing profession is challenging and a concern for various auditing firms (Personal communication, January 20, 2015) A significant percentage of the auditing market share is in the hands of a few known audit firms and in this regard, different studies have failed to suggest scientific reasons such as raising the quality of auditing and improved company performance (Stiglbauer and Velte 2012). Tests of H3 From the results shown in Table 6, Panel B, it is obvious that the attitude of auditors toward marketing had a
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