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Developing the effectiveness of professional audit judgment based on the mindfulness of auditors

Judgment in the auditing profession as a subjective criterion in the decisions of auditors has a significant role in improving the quality of decision support for analysts, shareholders, and investors in the capital market. Therefore, recognizing the qualitative characteristics in this area can help...

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Principais autores: Alireza Kamalgharibi, Mansour Garkaz, alireza matoufi, Mehdi Safari Gerayli
Formato: Artigo
Idioma:Inglês
Publicado: Iran Finance Association 2023-01-01
Series:Iranian Journal of Finance
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Acceso en liña:https://www.ijfifsa.ir/article_145003_4afefefba7b72d59740dd24fa555a482.pdf
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