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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Autores principales: Gholamhossein Mahdavi (Ph.D), Amir Sarvestani
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2018
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Acceso en línea:https://doaj.org/article/c26d16e0657e4537bd7a65e1256bbfac
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