文章基本信息

标题：Attitude toward business environment of auditing, corporate governance and balance between auditing and marketing
作者：Gholam Hossein Mahdavi ; Abbas Ali Daryaei
期刊名称：Contaduría y Administración
印刷版ISSN：0186-1042
出版年度：2017
卷号：62
期号：3
页码：1019-1040
语种：English
出版社：Universidad Nacional Autónoma de México
摘要：The aim of this study was to evaluate the attitude of Iranian auditors toward balance between auditing and marketing with respect to two important components of audit process such as business environment of auditing and corporate governance. The analysis is based on survey data from 257 respondents. To achieve the research aims, we specified four hypotheses based on social theories. The results of this study show that the auditors having positive attitude toward marketing and those who consider it as significant are able, to a large extent, balance spent time for inherent auditing tasks and marketing activities. In addition, the results show that an increase by a unit for the attitude toward business environment results in 0.489 unit increase in attitude toward balance of time spent on marketing and auditing activities, of which 0.396 is direct impact and 0.093 is indirect impact.
其他摘要：The aim of this study was to evaluate the attitude of Iranian auditors toward balance between auditing and marketing with respect to two important components of audit process such as business environment of auditing and corporate governance. The analysis is based on survey data from 257 respondents. To achieve the research aims, we specified four hypotheses based on social theories. The results of this study show that the auditors having positive attitude toward marketing and those who consider it as significant are able, to a large extent, balance spent time for inherent auditing tasks and marketing activities. In addition, the results show that an increase by a unit for the attitude toward business environment results in 0.489 unit increase in attitude toward balance of time spent on marketing and auditing activities, of which 0.396 is direct impact and 0.093 is indirect impact.
关键词：Business environment of auditing; Corporate governance; Social theories; Auditing marketing. Entorno empresarial de auditoría; Gobierno corporativo; Teoría s...
其他关键词：Business environment of auditing; Corporate governance; Social theories; Auditing marketing.