“…Many researchers have studied advertising by accountants in the literature (e.g., Allen & Arnold, 1991;Darling, 1977;Folland, Peacock, & Pelfrey, 1988;Heischmidt & Elfrink, 1991;Hite & Fraser, 1988;Hite, McIntyre, & Burke, 2000;Moser, Colvard, & Austin, 2000;Stevens, Loudon, McConkey, & Dunn, 1992). In this study, we will focus our attention, specifically, on the Attitudes Toward Advertising By Accountants Scale (ATABAS).…”