Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee

Objective: Today, in the audit profession, identifying the factors affecting audit fee is of particular importance in terms of its impact on the quality of auditing and on the competitiveness of audit firms. The aim of this study is to examine the versatility of digits distribution of financial stat...

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Auteurs principaux: Mohammad Hossein Safarzadeh (Ph.D), Hossein Rezaei Namavar
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2020
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Accès en ligne:https://doaj.org/article/310dbbb62d49429fadc5d1e179e63467
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