Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining

Objective: The purpose of this study is to examine the effect of auditor's professional skepticism, PS, on the assessment of fraud risk, considering the moderator effect of communication skills and social undermining among 445 auditors working in public and private audit institutions in Tehran...

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Bibliographic Details
Main Authors: Seyyed Hossein Hosseini, Bahman Banimahd, Zahra Safari
Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2020
Subjects:
Online Access:https://doaj.org/article/be06b60b16f84ccc980b42c5057eea9f
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