Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Balance between auditing and marketing: an explorative study
Högskolan Kristianstad.
Högskolan Kristianstad.ORCID iD: 0000-0002-8938-2150
Högskolan Kristianstad.
2013 (English)In: Journal of International Accounting, Auditing and Taxation, ISSN 1061-9518, E-ISSN 1879-1603, Vol. 22, no 1, 57-70 p.Article in journal (Refereed) Published
Abstract [en]

This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on marketing and auditing 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 711 auditors in Sweden. The 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 approved or authorized 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 it used to. The findings of the study have implications for international auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context.

Place, publisher, year, edition, pages
2013. Vol. 22, no 1, 57-70 p.
Keyword [en]
Auditor, Auditing, Marketing, Profession, Professional services firm, Sweden
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-37581DOI: 10.1016/j.intaccaudtax.2013.02.001OAI: oai:DiVA.org:lnu-37581DiVA: diva2:754754
Available from: 2014-10-12 Created: 2014-10-10 Last updated: 2017-12-05Bibliographically approved

Open Access in DiVA

Fulltext(749 kB)261 downloads
File information
File name FULLTEXT02.pdfFile size 749 kBChecksum SHA-512
69b2191e0d14c9559cb8cf436da8da89b71663a10a894d3a04345477b880efda3118cb3f91af255024d6b4a33e3fca7fa9a772805a8a4f74791beee54163dc18
Type fulltextMimetype application/pdf

Other links

Publisher's full text

Search in DiVA

By author/editor
Umans, Timurs
In the same journal
Journal of International Accounting, Auditing and Taxation
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 270 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 779 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf