The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures

This research aims to investigate the role of independent auditors and audit committees (AC) in mitigating the fraud risks. Prior studies have showed that all auditors or audit committees are not equally adept at identifying and reducing fraud risks by using non-financial measures (NFMs). This study...

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Detalhes bibliográficos

Principais autores:	Javad Shekarkhah, fereshteh ahmadi pak, Isaac Behshour
Formato:	Artigo
Idioma:	Persa
Publicado em:	Allameh Tabataba'i University Press 2021-04-01
coleção:	مطالعات تجربی حسابداری مالی
Assuntos:	fraud risks auditor efforts auditor expertise audit committee (ac) chair expertise
Acesso em linha:	https://qjma.atu.ac.ir/article_12308_a7e3193335c9e41eb02c7279c6186dd6.pdf
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