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Balance between auditing and marketing: An explorative study

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  • Broberg, Pernilla
  • Umans, Timurs
  • Gerlofstig, Carl

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.

Suggested Citation

  • Broberg, Pernilla & Umans, Timurs & Gerlofstig, Carl, 2013. "Balance between auditing and marketing: An explorative study," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(1), pages 57-70.
    • Handle: RePEc:eee:jiaata:v:22:y:2013:i:1:p:57-70
    DOI: 10.1016/j.intaccaudtax.2013.02.001
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    References listed on IDEAS

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    1. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034.
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    Cited by:

    1. Daniela Argento & Timurs Umans & Patricia Håkansson & Annika Johansson, 2018. "Reliance on the internal auditors’ work: experiences of Swedish external auditors," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 295-325, December.
    2. Torbjörn Tagesson & Sven-Olof Yrjö Collin, 2016. "Corporate governance influencing compliance with the Swedish Code of Corporate Governance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 13(3), pages 262-277, August.
    3. Pernilla Broberg & Torbjörn Tagesson & Timur Uman, 2020. "Antecedents of Psychological Well-Being among Swedish Audit Firm Employees," IJERPH, MDPI, vol. 17(10), pages 1-12, May.
    4. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
    5. Gholamhossein Mahdavi & Abbas Ali Daryaei, 2017. "Audit firm, retain or rotation? (client and audit firm perspectives)," Cogent Economics & Finance, Taylor & Francis Journals, vol. 5(1), pages 1313559-131, January.
    6. Gholamhossein Mahdavi & Abbas Ali Daryaei, 2016. "Attitude toward auditing, marketing and corporate governance (An examination based in Parsons’ social action theory)," International Journal of Corporate Social Responsibility, Springer, vol. 1(1), pages 1-16, December.
    7. Gholamhossein Mahdavi & Abbas Ali Daryaei, 2016. "Auditing marketing and corporate governance," International Journal of Business Forecasting and Marketing Intelligence, Inderscience Enterprises Ltd, vol. 2(3), pages 190-214.
    8. Gholamhossein Mahdavi & Abbas Ali Daryaei, 2017. "Attitude toward business environment of auditing, corporate governance and balance between auditing and marketing," Contaduría y Administración, Accounting and Management, vol. 62(3), pages 1019-1040, Julio-Sep.

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