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The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors

Accounting standards are the principal factors in business environment affecting different areas, including accounting profession and auditors. In this study, the role of approaches to accounting standards setting (rule-based and principle-based standards) in the psychological characteristics of aud...

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Principais autores: Gholamhossein Mahdavi (Ph.D), Amir Sarvestani
Formato: Artigo
Idioma:Persa
Publicado em: Shahid Bahonar University of Kerman 2018-01-01
coleção:مجله دانش حسابداری
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Acesso em linha:https://jak.uk.ac.ir/article_1861_0c19a32832af83ad43b27f6bdd884ff4.pdf
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