Attitudes Toward Advertising by Accountants

Abstract

We obtained survey data from 541 participants and randomly divided them into two sub-samples. We used the exploratory factor analysis (EFA) and the first sample (n = 258) to develop the Attitudes Toward Advertising By Accountants Scale (ATABAS) and the confirmatory factor analysis (CFA) and the second sample (n = 281) to cross-validate the ATABAS model. Results showed a good fit between the model and our data. We combined all participants and divided them into three groups using a three-way split of their ATABAS scores. People with high ATABAS scores had a stronger tendency to use the services of accountants who advertise and were more likely to consider television, radio, newspaper, billboard, telephone, direct mail, professional magazine, popular magazine, Internet, and yellow pages as appropriate medias to advertise than those with median and low ATABAS

Balance between auditing and marketing: An explorative study

“…As the auditor's positive attitude toward marketing increases, time spent on marketing increases too. The results obtained for auditor's attitude toward marketing are consistent with the findings of previous studies on the same topic (Clow et al, 2009;Ellingson et al, 2002;Tang et al, 2002). Even though the average age of the respondents (46.76) and the average number of years the respondents have been auditors (14.51) are high, the averages are relatively low compared with other studies.…”

“…These addresses were collected and an electronic survey was distributed to all of the 3,556 auditors in the initial sample. A questionnaire was chosen for this study; it is an efficient method of collecting data from large samples and has been used by researchers in previous studies (e.g., Clow et al, 2009;Ellingson et al, 2002;Heischimdt et al, 2002;Markham et al, 2005;Tang et al, 2002); moreover, although the approach of this study is explorative in nature, we intend to uncover the relationships and patterns that quantitative methods could help to shed light on.…”

“…One stream of research has investigated changes in auditors' attitudes toward marketing (Clow, Stevens, McConkey & Loudon, 2009;Ellingson, Hiltner, Elbert & Gillett, 2002;Tang, Moser & Austin, 2002), while the other stream has focused on auditors' marketing practices (e.g. Ellingson et al, 2002;Heischimdt, Elfrink & Mays, 2002).…”

Explaining the influence of time budget pressure on audit quality in Sweden

“…This 'service approach' has also been emphasized in several studies focusing on marketing aspects within auditing firms (cf. Broberg et al, 2013;Clow et al, 2009;Ellingson et al, 2002;Tang et al, 2002;Heischimdt et al, 2002) and on effects of auditors providing non-audit services (Kinney et al, 2004;Larker & Richardson, 2004). From being seen among auditors as unethical practice (Clow et al, 2009;Heischmidt et al, 2002), marketing is now recognized as important and as something auditors are engaged in during their daily work .…”

Measurement Invariance Across Gender and Major: The Love of Money Among University Students in People’s Republic of China

“…In fact, researchers and scholars have examined measurement invariance across gender (Eagle et al, 2001;Tang et al, in press), income level (Tang et al, 2002b), employment status (full-time versus part-time) (Tang, et al, 2002a), profession (Idaszak et al, 1988;Tang et al, 2002b), experimental treatments (Chan and Schmitt, 1997), sources of performance ratings (Maurer et al, 1998), and different time periods in longitudinal research (Epitropaki and Martin, 2004;Riordan et al, 2001). Due to different demographic variables (e.g.…”