A Test Auditors' Attitude to Marketing Activities between Members of Iranian Association of Certified Public Accountants

Document Type : Original Article


Assistant Professor of Accounting, Chalous Branch, Islamic Azad University, Mazandaran, Iran.


The formation of Association of Certified Public Accountants and privatization in the audit market led to the failure of the monopoly of the auditing organization and increased competition in the audit market. Therefore, the concept of marketing and competitiveness became the subject of interest in auditing profession. This article aims to examine the auditors` attitude toward marketing activities among auditors in private sector. A descriptive survey was performed. Questionnaires were distributed among 289 Certified Public Accountants to collect information. The results showed that Iranian auditors` attitude is positive regarding marketing activities. A significant difference is found between auditors` attitude toward marketing activities in terms of professional experience and age, but there is no difference between auditors› attitudes toward marketing activities in terms of job position and gender.


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