Identifying and Ranking the Marketing Strategies in Auditing Profession

Document Type : Research Paper


Assistant Prof., Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran.


Objective: The aim of the current research is to identify Marketing Strategies in Auditing profession and ranking Strategies using entropy technique.
Methods: This research is an applied in terms of research purpose, exploratory in terms of nature and Mix Method (qualitative and quantitative) research in terms of approach. In-depth interviews were used for developing the scale of marketing activities; to this end, the researcher made telephone interviews with 28 certified public accountants (CPA) in two turns. The statistical population includes private sector auditors. Using a simple random sampling, a questionnaire distributed among 289 auditors working in Tehran.
Results: The results indicate the eight following strategies as marketing strategies and influencing to impress client in auditing profession; lowballing (dumping or price reduction policy), presenting diversified services more than assurance services, presenting job resume to decision makers, influencing (attracting) clients by influencing board of directors, boards of parent companies, holdings, influencing clients by having joint benefits with meeting intermediaries, performing a high quality auditing intended to job persistence for the present and future clients, interacting clients for the persistence of job and maintaining and influencing client by rotation among auditing firms.
Conclusion: In ranking of marketing activities, high quality auditing has the highest rank in order to maintain its work and dumping or price reduction policy.


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