Title: Auditing marketing and corporate governance

Authors: Gholamhossein Mahdavi; Abbas Ali Daryaei

Addresses: School of Economics, Management & Social Sciences, Eram Academic Complex, Shiraz University, Shiraz, Iran ' School of Economics, Management & Social Sciences, Eram Academic Complex, Shiraz University, Shiraz, Iran

Abstract: The overall objective of this paper is to examine Parsons' social action theory about Iranian Association of Certified Public Accountants' attitude toward three important components of marketing, auditing and corporate governance. The study is based on a survey of 257 auditors in Iran. Using a questionnaire, we conducted our analysis by applying a binary Probit regression. The results show that attitude to marketing has a significant positive relationship with balance time between auditing and marketing activities at the 90% level. Auditor's view on the importance of marketing activities does not influence the time balance between auditing and marketing activities. Also, the attitude of auditors to marketing has a significant positive relationship with attitude to corporate governance at the 99% level. These findings had implications for auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context in terms of improving corporate governance mechanisms.

Keywords: auditor attitudes; auditing; marketing; Parsons; social action theory; corporate governance; Iran; accounting.

DOI: 10.1504/IJBFMI.2016.078603

International Journal of Business Forecasting and Marketing Intelligence, 2016 Vol.2 No.3, pp.190 - 214

Received: 18 Apr 2016
Accepted: 14 May 2016
Published online: 25 Aug 2016 *

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