Management style in the market and auditing in today's societies

Surveys showed that the audit market plays an important role in maintaining transparency and improving the performance of capital markets. The structure of the market, and the creation of different trends such as concentration in the auditing market, also shows the extent of the distribution of the companies' power in the market and affects the effectiveness of the competition. The rank of the audit institution is another factor in the concentration of the audit market, which can be considered as the least effective factor in this market and cause the market balance to move towards higher-ranked institutions, but at the same time, due to the existence of qualities, it can affect the effectiveness of decisions due to More real information circulation will help.

The market share of the auditing firm, which is connected with the owners in various ways and has been able to perform well in the auditing market due to its commercial and branding characteristics, can be another factor that increases the concentration level of the auditing market. Auditors who have a positive attitude towards marketing. Spend more time on marketing activities compared to auditors who have a less positive attitude.

In addition, auditors who consider marketing activities important spend considerable time on marketing activities. Surveys show that the theoretical distance between the auditing and marketing professions does not exist in practice as in the past.