Auditors' Professional Commitment, Ethical Orientations and Attitudes of Auditors towards Marketing Activities

One of the important issues that have faced professional commitment and ethics in the auditing profession in recent years has been the marketing and commercial activities of auditors. Accordingly, this study was conducted to investigate the effect of professional commitment on auditors' attitudes toward marketing activities with the mediating role of ethical orientations. The statistical population of the study included auditors who are members of the Society of Certified Public Accountants working in Tehran auditing firms. In the present study, in order to have equal chances for all members of the sample, a simple random sampling method was used using the Georgian and Morgan table and 245 people were selected as the statistical sample. Data were collected by questionnaires and analyzed 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 toward marketing activities. Also, professional commitment through idealism and relativism has a positive and significant effect on auditors' attitudes toward marketing activities. In general, the results indicated that the characteristics of professional commitment through ethical orientations not only do not conflict with marketing activities, but also lead to the development and increase of auditors' attitudes toward marketing activities.