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Table 2 Explanation and measurement of variables

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

Variables

Measurement

BT (balance time)

The auditor must carefully balance time spent on the imposed marketing activities and the inherent tasks of the auditing profession to make sure that trust and confidence in the profession are not damaged. BT was created by subtracting the average scores for all auditing activities from the average scores for all marketing activities. We use a dummy variable coded one if the balance time was upper then average scores and zero otherwise.

CG

In the context of corporate governance, marketing is supportive of a stakeholder approach to clients but may be less supportive of other stakeholders. Nonetheless, in this study, CG was created by questionnaire. We use a dummy variable coded one if the CG was upper then average scores and zero otherwise.

ATTITUDEM

Auditor’s attitude toward marketing, used as an independent variable, was operationalized as an index of the average scores for all the marketing activities in the attitude section of the questionnaire. The scores were added for each of the respondents, and the sum was divided by the total number of activities. The variable was labeled “ATTITUDEM”.

ATTITUDEA

Auditor’s attitude toward auditing, used as an independent variable, was operationalized as an index of the average scores for all the auditing activities in the attitude section of the questionnaire. The scores were added for each of the respondents, and the sum was divided by the total number of activities. The variable was labeled “ATTITUDEA”.

SPECIALITY

Expert auditors can contribute significantly to reduce costs and develop audit market. Specialty was measured as a dummy variable was coded 1 if auditors were specialist and 0 otherwise. The variable was labeled “SPECIALITY”.

ENTERPRENEURSHIP

An entrepreneur, who is a person with a capitalism spirit, is able to provide the necessary resources to perform various acts. The entrepreneurship was constructed based on 22 questions pertaining to different entrepreneurship practices.

EX

EX was created by questionnaire. We use a dummy variable coded one if the balance time was upper then average scores and zero otherwise.

GEN

We classified respondents into male or female and we coded female as 0 and male as 1.

EDU

We classified respondents into BA or upper and we coded BA as 0 and upper as 1.