The Impact Of Marketing Audit On Earnings Quality: An Exploratory Study

Abstract

This paper explores the role of marketing auditing in achieving quality profits, and the research presents modern and essential variables in marketing sciences in an objective and applied conceptual way. The study aims to measure the effect of marketing audits in achieving the quality of profits in the research community. The research tried to provide a theoretical framework for the research variables based on what the theorists presented in this field, and an analytical, practical framework for the opinions of a sample of managers, heads of departments, and directors of units and divisions in the Al-Furat General Company for Chemical Industries and Pesticides / Babel - Saddat Al-Hindiya. It reached (80) respondents, and the audit variable was expressed as Marketing being an independent variable through its sub-dimensions (auditing the marketing environment, auditing the marketing strategy, auditing the marketing organization, auditing marketing systems, auditing marketing productivity, auditing the marketing function), and expressing the quality of profits as a dependent variable through its dimensions (appropriateness, honest representation). The research used the questionnaire as a primary measurement tool to collect data to test the research hypotheses. The results show that most companies that achieve high profits depend on the marketing audit strategy to promote their products. The company relies on achieving profits by increasing attention to the marketing environment. The General Company for Chemical Industries and Pesticides increases profitability by raising awareness of the strategic dimension.