Attitude toward business environment of auditing, corporate governance and balance between auditing and marketing

Gholamhossein Mahdavi () and Abbas Ali Daryaei
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Gholamhossein Mahdavi: Shiraz University, Iran
Abbas Ali Daryaei: Imam Khomeini International University, Iran

Contaduría y Administración, 2017, vol. 62, issue 3, 1019–1040

Abstract: The aim of this study was to evaluate the attitude of Iranian auditors toward balance between auditing and marketing with respect to two important components of audit process such as business environment of auditing and corporate governance. The analysis is based on survey data from 257 respondents. To achieve the research aims, we specified four hypotheses based on social theories. The results of this study show that the auditors having positive attitude toward marketing and those who consider it as significant are able, to a large extent, balance spent time for inherent auditing tasks and marketing activities. In addition, the results show that an increase by a unit for the attitude toward business environment results in 0.489 unit increase in attitude toward balance of time spent on marketing and auditing activities, of which 0.396 is direct impact and 0.093 is indirect impact.

Keywords: Business environment of auditing; Corporate governance; Social theories; Auditing marketing (search for similar items in EconPapers)
JEL-codes: G34 M42 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:62:y:2017:i:3:p:1019-1040

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