The Effect of Increasing Auditing Skills on Improving the Self-Efficacy of Public Sector Auditors in Detecting Fraud (Case study of the Supreme Audit Court branch in Guilan province)

Subject and Purpose: This paper examines the role of auditors' skills in enhancing their self-efficacy in detecting fraud among public sector auditors in Iran, as well as the impact of computer technologies in this process.Research Method: The current study is descriptive-survey in terms of methodol...

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Autores principales:	Seyed Reza Seyed Nezhad Fahim, mohammad taheri
Formato:	Artigo
Lenguaje:	Inglês
Publicado:	Payame Noor University 2025-07-01
Colección:	حسابداری دولتی
Materias:	auditing skills auditor's self-efficacy public sector auditors fraud detection supreme audit court
Acceso en línea:	https://gaa.journals.pnu.ac.ir/article_12246_769a478d14d44547173e2243c6f522e2.pdf
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