Attitude toward auditing, marketing and corporate governance (An examination based in Parsons’ social action theory)

Auditing develops within a social context. On the basis of Parsons’ social action theory, we examine whether auditors’ attitude toward marketing activities influences the time balance between auditing and marketing activities and attitude toward the importance of corporate governance mechanisms. We use survey responses from 257 auditors in Iran. We conducted our analysis by applying a binary Probit regression and for additional analysis, we utilize neural networks.