Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession

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TAGHIPOUR BAHRAM; AZIZI MORTEZA

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2022 | Volume:11 | Issue:42 Page(s): 369-384

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Information Journal Paper

Title

Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession

Author(s)

TAGHIPOUR BAHRAM | AZIZI MORTEZA | Issue Writer Certificate

Keywords

Code of Ethics

Auditing

Advertising

Machiavelism

Idealism

Abstract

Today, Advertising plays a key role in commercial transactions of goods and services, including accounting services and Auditing. In order to regulate and protect the rights of the parties to the transaction, ethical codes have been developed for this purpose in different countries. Accordingly, In this study, first, the historical journey of developing professional behavior in Iran and changing attitudes towards Advertising and marketing in the audit profession are compared with 9 other countries (UK, USA, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India and Hong Kong). Then, the impact of ethical ideologies (including relativism and Machiavellianism) on auditors who are members of the Iranian Society of Certified Public Accountants on their attitudes toward unethical marketing methods was examined in a quantitative-descriptive correlational study. The data of this study were collected in 2020 using the standardized questionnaire collected from 162 auditors who are members of the Iranian Society of Certified Public Accountants. They were randomly selected from the community of 701 people. The results of this study show that the two variables of relativism and Machiavellianism (opportunism) have a positive effect on auditors' attitudes towards using unethical marketing methods

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APA: Copy

TAGHIPOUR, BAHRAM, & AZIZI, MORTEZA. (2022). Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 11(42 ), 369-384. SID. https://sid.ir/paper/1049075/en

Vancouver: Copy

TAGHIPOUR BAHRAM, AZIZI MORTEZA. Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2022;11(42 ):369-384. Available from: https://sid.ir/paper/1049075/en

IEEE: Copy

BAHRAM TAGHIPOUR, and MORTEZA AZIZI, “Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 11, no. 42 , pp. 369–384, 2022, [Online]. Available: https://sid.ir/paper/1049075/en

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