Identifying and Ranking of Marketing Techniques for Audit Firms in Iran

Document Type : Original Article


1 Ph.D. Student, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran.

2 Associate Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran.


The quantitative growth of audit firms and increased competition among them, along with the lifting of advertising restrictions in recent years in other countries, have contributed to the growth of marketing and its techniques in audit firms. This research falls into the category of applied-exploratory research. Initially, the marketing techniques of audit firms were identified through semi-structured interviews with 26 auditing experts using purposive sampling. In the second step, the final marketing techniques were determined by employing a fuzzy method in two stages through a survey of 10 auditing experts. Finally, the techniques were ranked and weighted using the Delphi method. The study population consisted of partners, CEOs, individuals with experience in the High Council of Iranian Association of Certified Public Accountants, as well as individuals with experience on the Board of Directors of the Iranian Association of Certified Public Accountants. The results showed that techniques such as formal documentation, improving the quality of audit reports, and providing free consultancy services were of the highest priority, while training good ambassadors was of the least priority. These findings indicate that most of the methods used by audit firms are generally not based on the requirements of professional behavior, which can pose irreparable damage to the credibility of the profession in the long run. These findings can be useful for audit policy makers in terms of formulating principles, regulations, and authorized auditing procedures.
Keywords: Marketing, Audit Firms, Professional Behavior, Fuzzy Method, Delphi Method
JEL classification: M14


Main Subjects

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