International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Behavioral Characteristics and Auditors' Attitude to Marketing Activities

Document Type : Original Article

Author
Mehdi Maranjory
Department of Accounting, Cha.C., Islamic Azad University, Chalus, Iran
10.22034/ijfma.2026.61514.1665
Abstract
The aim of this study was to investigate the effect of professional commitment on auditors' attitudes toward marketing activities with the mediating role of ethics. The statistical population includes auditors who are members of the Society of Certified Public Accountants who were considered to be employed in auditing firms. The research questionnaire was distributed and collected among 245 members of the statistical community as a sample. The research questionnaire was distributed and collected among 245 members of the statistical community as a sampleThe data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The results showed that professional commitment has a positive and significant effect on auditors' attitudes toward marketing activities. Professional commitment through ethical orientation has a positive and significant effect on auditors' attitudes to marketing activities. Professional commitment through idealism and relativism has a positive and significant effect on auditors' attitudes to marketing activities.
Keywords
Audit Marketing
Professional Commitment
Ethical Orientation
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