Audit Marketing in the Relational Paradigm: Audit Firms in Iraq
Keywords:
Audit marketing, Relational paradigm, Grounded theory, Audit firms, IraqAbstract
This study aims to identify and conceptualize the core elements of audit marketing in Iraqi audit firms using the relational paradigm to provide a localized framework for competitiveness and sustainable client relationships. This exploratory qualitative research employed a grounded theory approach (Strauss and Corbin). Data were collected through a systematic literature review and semi-structured interviews with 15 experts, including senior academics from top Iraqi universities and senior partners of major audit firms. Purposeful snowball sampling was applied, and data were analyzed through open, axial, and selective coding to build a conceptual model of audit marketing. The results revealed that causal conditions driving audit marketing include intense market competition, demand for comprehensive services, the importance of reputation and trust, privatization, digital technologies, and regulatory requirements. Contextual factors encompass regulatory and cultural environments, limited infrastructure, political instability, and workforce knowledge gaps. Intervening conditions such as corruption, economic volatility, threats to professional independence, and resource constraints influence the process. Key strategies identified include service diversification, networking, digital marketing, reputation management, and the development of communication skills, leading to outcomes such as client loyalty and satisfaction, improved audit quality, growth in non-audit revenues, and reduced marketing costs. The findings highlight that success for Iraqi audit firms in complex and unstable environments depends on adaptive marketing strategies, sensitivity to sociocultural contexts, and leveraging relational approaches to foster trust and long-term client engagement. The proposed model offers practical guidance for professional marketing development and organizational resilience in challenging economic and political conditions.
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Copyright (c) 2025 Karim Hazan Shaltagh, Reza Nemati Koshteli, Maytham Abed Kadhim, Saeed Ali Ahmadi (Author)
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