Balance between auditing and marketing

This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on auditing and marketing activities. The purpose is to understand how changes in the business
environment for auditors affect the relationship between the auditing profession and marketing. Findings suggest that auditors with a positive attitude toward marketing spend
significantly more time on marketing activities compared to those with a less positive attitude. Furthermore, auditors who view marketing activities as important spend significantly more time on marketing activities. The results indicate that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as in the past.