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Balance between auditing and marketing: An explorative study

Pernilla Broberg, Timurs Umans and Carl Gerlofstig

Journal of International Accounting, Auditing and Taxation, 2013, vol. 22, issue 1, 57-70

Abstract: This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on auditing and marketing activities. The purpose is to understand how changes in the business environment for auditors affect the relationship between the auditing profession and marketing. The study is based on a survey of 672 auditors in Sweden. Findings suggest that auditors with a positive attitude toward marketing spend significantly more time on marketing activities compared to those with a less positive attitude. Furthermore, auditors who view marketing activities as important spend significantly more time on marketing activities. The study controlled for the number of years as an auditor, age of the auditor, and firm affiliation. The results indicate that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as in the past. These findings have implications for international auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context.

Keywords: Auditor; Auditing; Marketing; Profession; Professional services firm; Sweden (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:22:y:2013:i:1:p:57-70

DOI: 10.1016/j.intaccaudtax.2013.02.001

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