Balance between auditing and marketing: an explorative study

Pernilla Broberg, Timurs Umans, Carl Gerlofstig

Research output: Contribution to journalArticlepeer-review

25 Citations (Scopus)
1 Downloads (Pure)

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 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.

Original languageEnglish
Pages (from-to)57-70
Number of pages13
JournalJournal of International Accounting, Auditing and Taxation
Volume22
Issue number1
DOIs
Publication statusPublished - 2013

Swedish Standard Keywords

  • Business Administration (50202)

Keywords

  • Auditor
  • Sweden
  • auditing
  • marketing
  • profession
  • professional services firm

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