Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 13 49 2026 04 01 Behavioral Characteristics and Auditors' Attitude to Marketing Activities 259 270 24371 10.22034/ijfma.2026.61514.1665 EN Mehdi Maranjory Department of Accounting, Cha.C., Islamic Azad University, Chalus, Iran 0000-0002-9952-5020 Journal Article 2021 06 19 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. http://www.ijfma.ir/article_24371_d62e62abe24dcaa94f9e1b3678477b51.pdf