The Effect of Ethical Marketing in Auditing on Auditors' Job Performance

Document Type : Original Article

Authors

1 PhD Student, Department of Accounting, Khoramshahr International Branch, Islamic Azad University, Khoramshahr, Iran

2 Assistant Professor, Department of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran

10.30495/ijfma.2022.69152.1909

Abstract

Changes in the business environment for professional services as well as intense competition in this industry have pushed auditors towards marketing. This study aims at investigating the effect of ethical marketing on auditors' job performance. Accordingly, an applied approach is taken to conduct the research while in terms of the research implementation method, the study is descriptive of the correlation type, and the tool for measuring and collecting data is a standard questionnaire. The statistical population includes 228 experts who are members of the Institute of Charted Accountants, who were selected using a random sampling method. Smart-PLS software was used to analyze the research hypotheses. The results of the hypothesis test showed that ethical marketing has a positive and significant effect on auditors' performance. Therefore, in addition to observing professional behavior and maintaining independence, auditors must follow the principles and ethical values in marketing in the field of auditing, in order to improve their performance and increase the quality of services.

Keywords

References

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