If you like Siri on the iPhone there’s a simple way to get your Mac to read and speak text, then record it as an audio file to be played back in iTunes. All you need is Toau, one of a few Mac apps that read text using a voice in OS X, then save the audio as a file.
Open Toau, enter text into the app, and click the Play button. Toau converts the plain text file into an audio file.
OS X Mavericks comes with a number of voices in different languages, and those are easily changed in System Preferences > Dictation and Speech > Text to Speech > System Voice (the voice Samantha seems to be closest to Siri’s original voice).
Similarly priced is Speak It!, the text to speech app in the Mac App Store.
The difference is that Speak It! also works as an OS X services app, so you can select text in a document, right-click, and the app will speak the text and create an audio file. This one has been more problematic for me in Mountain Lion and Mavericks, though, and hasn’t been updated in a few years.
Read4Me, on the other hand, reads text files in specific voices, but also has options to embed pauses, adjust the pitch rate, and more, but it doesn’t record the audio.
SpeakLine is yet another text reader with a simpler interface, but, again, no voice recording capability (recently updated).